Tax Appeal Response Boynton
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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
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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
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May 2,2005
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: Boynton vs. Board of Review - 2004 Property Tax Protest
Case No. 01311 EQCV094395
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 a bed and breakfast inn, the Mandolin
Inn, located at 199 Loras Boulevard, Dubuque, Iowa, legally described as:
Service
People
Integrity
Responsibility
Innovation
Teamwork
The Southerly 51 feet, 2 inches of lot 470, in the City of Dubuque, Iowa,
according to the United States Commissioner's Map of the Town of
Dubuque, Iowa
The assessed value of this property on January 1, 2004 was $261,200. The taxpayer
protested the assessed value to the Board of Review and the Board of Review denied
the protest. The taxpayer then appealed from the Board's decision to the Iowa District
Court for Dubuque County.
The taxpayer claims on appeal that the assessed value of the property should be
$150,000.
City Assessor Rick Engelken has determined that the appropriate assessed value for
the property is $230,000, a reduction of $31,200 in the current assessed value. There
will be no loss of taxes on this property because the reduction in assessed value applies
only to the urban revitalization exemption for the property and does not reduce the
taxable value.
The taxpayer has agreed to the assessed value of $230,000.
Pursuant to the Stipulation of Settlement, this appeal will be dismissed and the tax
assessment will be adjusted to $230,000 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.
,
ry A. Lindahl, Esq.
poration Counsel
BALltls
Enclosure
cc: Michael C. Van Milligen, City Manager
Jeanne Schneider, City Clerk
Rick Engelken, City Assessor
IN THE DISTRICT COURT FOR DUBUQUE COUNTY
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STIPULATION OF SETTLEMENT
AMY S. BOYNTON,
Plaintiff-Appellant,
BOARD OF REVIEW OF THE
CITY OF DUBUQUE, IOWA
Defendant-Appellee.
Appellant Amy S. Boynton 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:
The Southerly 51 feet, 2 inches of lot 470, in the City of Dubuque,
Iowa, according to the United States Commissioner's Map of the
Town of Dubuque, Iowa
has been settled and agreed upon as follows:
1. Valuation:
Land
Dwelling
Exempt
Total
$12,800
$179,770
$37,430
$230,000
2. Classification: Residential (consistent with the Iowa Appellate Courts'
determinations of the Stuart et al. vs. Board of Review of the City of
Dubuque 2001 appeal, Dubuque County Case No. EQCV 092506,
Supreme Court No. 02-1884).
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 Appellee.
Dated this,...;!''''' day of ~ ' 2005.
AMY S. BOYNTON
BOARD OF REVIEW OF THE
CITY OF UBUQUE
by:
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Lange & Ne oehner
698 Central Avenue
P.O. Box 1811
Dubuque, IA 52004-1811
(563) 557-8051
Attorney for Appellant
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
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IN THE DISTRICT COURT FOR DUBUQUE COUNTY
vs.
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NOTICE OF VOLUNTARY SETTLEMENT
AMY S. BOYNTON,
Plaintiff-Appellant,
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 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 2nd day of Mav, 2005.
Board of Review for the City of Dubuque,
Defendant-Appellee
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By
Ba ry A. Lindahl, Esq.
Corporation Counsel
Suite 330, Harbor View Place
300 Main Street
Dubuque, IA 52001-6944
(563) 583-4113