Tax Assess Apl Settle Lazore's
James A. O'Brien
Assistant City Attorney
Suite 330, Harbor View Place
300 Main Street
Dubuque, Iowa 52001-6944
(563) 583-8550 office
(563) 583-1040 fax
tiobrien@cityofdubuque.org
Mayor and Members of the City Council
of the City of Dubuque
Ci%Hall
131 & 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
D~
~<k~
December 29, 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
Lazore et al. YS. Board of Review of the City of Dubuque
Case No. 01311 EQCV 093336 (January 1, 2002 Assessment Appeal)
Case No. 01311 EQCV 093702 (January 1, 2003 Assessment Appeal)
Case No. 01311 EQCV 094397 (January 1, 2004 Assessment Appeal)
RE:
Dear Chairpersons, Mayor and President:
Enclosed is a copy of a Stipulation of Settlement of three tax assessment appeals.
Iowa Code Section 441.44 requires that the Stipulation of Settlement be served upon
each of you.
5erv".
Integrity
Teamwork
Poop!.
Responsibility
Innovation
The property that is the subject of these appeals is a bed and breakfast inn, the
Redstone Inn & Suites, located at 504 Bluff Street alkla 5th & Bluff Streets, Dubuque,
Iowa, legally described as:
The southerly 36 feet of lot 137, the north 28 'Iz feet of lot 137, and the
southerly 10 feet of lot 138, in the City of Dubuque, Iowa, according to the
United States Commissioners' Map of the Town of Dubuque, Iowa, subject
to easements and agreements of record
The property had an assessed valuation of $398,780 as of January 1, 2002.
The taxpayer filed protests for January 1, 2002, 2003 and 2004.
The 2002 and 2003 protests were denied by the Board and the taxpayer appealed to
the District Court. Both are set for trial on March 29, 2005. The 2004 protest was
denied by the Board and the taxpayer appealed to District Court. This case has not
been set for trial yet. 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 $371,000. Based upon the reappraisal, it is likely that the 2003 assessed value
will also be reduced by the District Court.
The taxpayer continues to take the position that the fair market value of the property is
less than $371,000.
In order to avoid what could be lengthy hearings for the appeals, and likely further
appeals through the appellate court system, it is the recommendation of the City
Assessor that the three appeals be settled for an assessed value of $371,000. The
difference in tax revenue between the proposed settlement of $371 ,000 and the existing
assessments is only $425 per year in property taxes.
Under the settlement, the property would also be classified as residential in accordance
with the Iowa Court of Appeals decision in a previous case.
Pursuant to the Stipulation of Settlement, these appeals will be dismissed and the tax
assessment will be adjusted to $371,000 for January 1, 2002, $371,000 for January 1,
2003 and $371,000 for January 1, 2004.
The proposed settlement will be presented to the Court after fourteen days from the
date indicated on the attached Notice of Voluntary Settlement. If there are any
objections to the proposed settlement, they should be made known to the Court prior to
that time.
If you have any questions about the proposed settlement, please contact City Assessor
Rick Engelken at (563) 589-4416.
2
JAOltis
Enclosure
cc:
Michael C. Van Milligen, City Manager
Jeanne Schneider, City Clerk
Rick Engelken, City Assessor
Very sincerely
(~ 4.I)I~m /~
James A. O'Brien, Esq.
Assistant City Attorney
3
IN THE DISTRICT COURT FOR DUBUQUE COUNTY
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) Case No. 01311 EQCV 093306 (2002)
) Case No. 01311 EQCV 093702 (2003)
) Case No. 01311 EQCV 094397 (2004)
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NOTICE OF VOLUNTARY SETTLEMENT
GERALD J. LAZORE AND
KELLY R. LAZORE,
Plaintiffs-Appellants,
vs.
BOARD OF REVIEW OF THE
CITY OF DUBUQUE, IOWA
Defendant-Appellee.
TO:
City of Dubuque, Iowa
County of Dubuque, Iowa
Dubuque Community School District
Northeast Iowa Community college
Dubuque County Hospital
Dubuque County Agricultural Extension Service
Conference Board of the City of Dubuque
YOU ARE HEREBY NOTIFIED, pursuant to Iowa Code Section 441.44,
that the above-named Appellants and the Board of Review, Appellee, have
entered into a voluntary settlement of these assessment appeals.
A copy of the proposed Stipulation of Settlement is attached hereto.
This Stipulation of Settlement will be presented to the above-named Court
for approval after fourteen days from the date of this Notice.
Dated this
;Jq..J.h day of
[\EC'LmöEF
,2004.
Board of Review for the City of Dubuque,
Defendant-Appellee
'\
.~
By I -; 4¿'¿
J,ám s A. O'Brien, Esq.
,As$Ístant City Attorney
! SI,IÚe 330, Harbor View Place
l¥Jo Main Street
Dubuque, IA 52001-6944
(563) 583-8550
IN THE DISTRICT COURT FOR DUBUQUE COUNTY
)
)
)
) "-.>
) Case No. 01311 EQCV 093306 @QO2K=2
) Case No. 01311 EQCV 093702 (~3):;:,~
) Case No. 01311 EQCV 094397 (~!m.4)'¿;
) ""--:c. ".)
c,~c"ê, ;""
)
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\ ORDER
On this -22..day of .... ¡'1~~004, there is presented
to the Court a proposed Stipulation of Settlement of the parties in the
above tax appeals.
vs.
GERALD J. LAZORE AND
KELLY R. LAZORE,
Plaintiffs-Appellants,
BOARD OF REVIEW OF THE
CITY OF DUBUQUE, IOWA
,~'- ::;:
..
Defendant-Appellee.
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.." CO
Iowa Code Section 441.44 requires that written notice of the
proposed settlement be served upon each of the taxing bodies interested
in the taxes derived from the assessments that are the subject of these
appeals.
The Court concludes that service upon each of the taxing bodies by
ordinary mail is sufficient to meet the requirements of the statute.
IT IS THEREFORE ORDERED that the Board of Review shall
serve a copy of the proposed Stipulation of Settlement upon each of the
taxing bodies interested in the taxes derived from the assessment by
ordinary mail; and that proof of said service be made by Affidavit of the
person who actually mails such copies.
SO ORDERED.
\, .
.. , /, ~
- ...J)J! -"ÞU~~ .II ~~Le/~ U
Judg ,First Judicial Diet'rict ()
IN THE lOW A DISTRICT COURT FOR DUBUQUE COUNTY
GERALD J. LAWRE AND
KELLYR. LAZORE,
Plaintiffs-Appellants,
vs.
)
)
)
)
)
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Case No. 01311 EQCV 093306 (2002)
Case No. 01311 EQCV 093702 (2003)
Case No. 01311 EQCV 094397 (2004)
BOARD OF REVIEW OF THE
CITY OF DUBUQUE, IOWA,
Defendant-Appellee.
STIPULATION AND SETTLEMENT
Appellants Gerald J. Lazore and Kelly R. Lazore and Appellee Board of Review of
the City of Dubuque, Iowa, state to the Court that the pending litigation with regard to the
tax assessments for the following-described property as of January 1,2002,2003 & 2004:
The southerly 36 feet of lot 137, the north 28 'Iz feet of lot 137, and the
southerly 10 feet of lot 138, in the City of Dubuque, Iowa, according to
the United States Commissioners' Map of the Town of Dubuque, Iowa,
subject to easements and agreements of record
has been settled and agreed upon as follows:
1. Valuation:
Land
Building
Total
$ 21,600
$359.000
$371,000
2. Classification: Residential (consistent with the Iowa Appellate Courts'
determinations of the 2001 appeals) in Dubuque County Case No. 01311 EQCV
092506, Supreme Court No. 02-1884.
It is further agreed that upon entry of a Court Order confIrming the above
settlements, the above pending litigation shall be dismissed with prejudice, and the Court
costs shall be paid by Appellant. ~
Dated this cR / day of ~ 2004.
GERALD J. LAZORE AND
KELLY R. LAZORE
BOARD OF REVIEW OF THE
CITY OF DUBUQUE
J /--;/: /)
by: /ÎI~d1 (tØ{ ';L--
,/raiþes A. O'Brien, Esq.
i Assistant City Attorney
. sbite 330, Harbor View Place
Aoo Main Street
Dubuque, IA 52001-6944
(563) 583-8550
Counsel for Appellant
Counsel for the Board of
Review