Stipulation of Settlement of Property Tax Appeal_Oak Park PlaceBarry A. Lindahl, Esq.
City Attorney
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
City Hall
13tn & 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
City Hall
1 3tn & Central
Dubuque, IA 52001
Dubuque THE CITY OF
AU4mdlcaCdv
DUB E
1 I '.'
2007
July 27, 2012
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: Oak Park Place Of Dubuque, LLC. v. City Board of Review of Dubuque, Iowa
2010 and 2011 Property Tax Protests
2010 Cases:
Case No. 01311CVCV098959 Count I and Count II
Case No. 01311CVCV098960
2011 Cases:
Case No. 01311CVCV099744 Count I and Count II
Case No. 01311EQCV099745
Dear Chairpersons, Mayor and President:
Enclosed are copies of Stipulations of Settlement of tax assessment appeals. Iowa
Code 441.44 requires that the Stipulation of Settlement be served upon each of you.
The property that is the subject of these appeals is the Oak Park Independent and
Assisted Living Community. The appeals cover four different sets of properties.
The first property consists of independent units at 1331 Oak Park Place. There are 51
independent units each separately assessed and identified by parcel numbers
1028176083 through 1028176133. These parcels are involved in tax protests for 2010
and 2011.
The next property consists of assisted living units located at 1381 Oak Park Place.
There are 60 assisted living units each separately assessed and identified by parcel
numbers 1028176023 through 1028176082. These parcels are involved in tax protests
for 2010 and 2011.
The out lots consist of four townhouses and eight vacant lots. The vacant lots have
parcel numbers 1028176013 through 1028176018, 1028176020, and 1028176021.
These vacant lots were only protested for 2010. The townhouses have parcel numbers
1028176135, 1028176136, 1028176137, and 1028176139. The value on the
townhouses is included in both 2010 and 2011 protests.
Lastly there were 18 memory care units added in the basement of 1381 Oak Park
Place. The parcel number is 1028176140. This property was only protested for 2011.
The following chart shows the total assessed values and the petitioned values for each
of the protests.
2010
Assessed Values
Petitioned Values
1331 Oak Park (Arbors)
$5,180,930.00
$3,298,875.00
1381 Oak Park (Grove)
$4,229,200.00
$2,347,125.00
Out Lots
$1,149,860.00
$891,900.00
2011
Assessed Values
Petitioned Values
1331 Oak Park (Arbors)
$5,180,930.00
$3,606,480.00
1381 Oak Park (Grove)
$4,229,200.00
$2,503,600.00
Townhouses
$850,000.00
$460,8130.00
Memory Units
$750,000.00
$507,206.00
The taxpayer protested this property to the Board of Review in 2010, 2011, and 2012.
In 2010 they received a reduction on 1381 Oak Park from $ 4,570,900 to $ 4,229,200.
The taxpayer also received a reduction on 1331 Oak Park from $ 5,852,700 to
$ 5,180,930. The petition for the vacant lot and townhouses was denied for 2010.
i
2
In 2011 the Board of Review denied the protests involved in this settlement.
The petitioner appealed the 2010 and 2011 Board of Review decisions to Iowa District
Court.
In 2012 the Board of Review denied all the protests.
Based on the appraisals and all of the other information available, the Board of Review
has reached a tentative settlement with the tax representative of Oak Park Place to set
the values for the independent and assisted living units at $8,000,000 for 2010,
$8,500,000 for 2011 and $9,000,000 for 2012. The memory care units will remain
unchanged for 2011 at $750,000, and the out lots will be reduced from $1,149,860 to
$1,112,380 for 2010. The following chart shows the proposed settlement:
2010
Assessed Values
Petitioned Values
Settlement
1331 Oak Park
(Arbors)
$5,180,930.00
$3,298,875.00
$4,992,740.00
1381 Oak Park
(Grove)
$4,229,200.00
$2,347,125.00
$3,007,260.00
Out Lots
(Townhouses &
Vacant Lots)
$1,149,860.00
$891,900.00
$1,112,380.00
Totals
$10,559,990.00
$6,537,900.00
$9,112,380.00
2011
Assessed Values
Petitioned Values
Settlement
1331 Oak Park
(Arbors)
$5,180,930.00
$3,606,480.00
$4,992,740.00
1381 Oak Park
(Grove)
$4,229,200.00
$2,503,600.00
$3,507,260.00
Townhouses
$850,000.00
$460,813.00
$850,000.00
Memory Units
$750,000.00
$507,206.00
$750,000.00
Totals
$11,010,130.00
$7,078,099.00
$10,100,000.00
2012
Assessed Values
Petitioned Values
Settlement
1331 Oak Park
(Arbors)
$5,180,930.00
$4,144,744.00
$4,992,740.00
1381 Oak Park
(Grove)
$4,229,200.00
$3,383,360.00
$4,007,260.00
Totals
$9,410,130.00
$7,528,104.00
$9,000,000.00
The proposed settlement will result in a tax loss of $24,990 for the 2010 tax year, and a
tax loss of approximately $16,430 for the 2011 tax year. The 2012 values do not have a
budget associated with them yet, but approximating the taxes, there would be a
reduction of $7,404 for the 2012 tax year.
3
The taxes are calculated for all the taxing bodies, so each taxing body's share would be
the proration of the tax levy.
Pursuant to the Stipulation of Settlement, this appeal will be dismissed and the tax
assessment will be adjusted to the figures shown above for the indicated years. The
total values for 1381 Oak Park, 1331 Oak Park, and the out lots will be split among a
number of parcels.
The proposed settlement will be presented to the Court after fourteen days from the
date indicated on the enclosed 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.
Very sincerely
arry A. Lindahl, Esq.
ity Attorney
BAL /tls
Enclosure
cc: Michael C. Van Milligen, City Manager
Kevin S. Firnstahl, City Clerk
Rick Engelken, City Assessor
F:\ USERS \tsteckle \Lindahl \Tax Appeals \Oak Park Place 2010 & 2011 \ ChairperMayorPres _OakParkPlace_062612.doc
4
IN THE DISTRICT COURT FOR DUBUQUE COUNTY
OAK PARK PLACE OF DUBUQUE, LLC )
Appellant, )
r l
vs. ) No. 01311 CVCV099744 . ---
ti;
BOARD OF REVIEW OF THE ) ,o
CITY OF DUBUQUE IOWA, ) .,.o
Appellee. )
ORDER
On this e _`T day of 2012, there is presented to
the Court a proposed Stipulation o Settlemen of the parties in the above tax
appeal.
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.
Pziyt
Judge, First Judicial District
MONICA ACKLEY
IN THE DISTRICT COURT FOR DUBUQUE COUNTY
)
OAK PARK PLACE OF DUBUQUE, LLC )
Appellant, )
,4)- fir, Gc.-. ..---
vs. ) No. 01311 CVCV099744 , ', J` L. • n
)
BOARD OF REVIEW OF THE )
CITY OF DUBUQUE IOWA, ) ..�
Appellee. ) :y
)
STIPULATION OF SETTLEMENT
Appellant, Oak Park Place of Dubuque, LLC and Appellee, Board of
Review of the City of Dubuque, state to the Court that the pending litigation with
regard to the tax assessment for the following- described property as of January
1, 2011:
The Grove Building
Lot 1 Oak Park Place Unit 100 through 230 — Building 1, The Grove
has been settled and agreed upon as follows:
Valuation:
Land $300,000.00
Buildings $3,207,260.00
Total $3,507,260.00
and
The Arbors Building
Lot 1 Oak Park Place Unit 151 through 367 — Building 2, The Arbors
has been settled and agreed upon as follows:
Valuation:
Land $255,000.00
Buildings $4,737,740.00
Total $4,992,740.00
It is also agreed upon that the 2012 value of the Grove Building will be as
follows:
The Grove Building
Lot 1 Oak Park Place Unit 100 through 230 — Building 1, The Grove
Valuation:
Land
Buildings
Total
$300,000.00
$3,707,260.00
$4,007,260.00
It is also agreed upon that the 2012 value of the Arbors Building will
remain the same as the 2011 value, as follows:
The Arbors Building
Lot 1 Oak Park Place Unit 151 through 367 — Building 2, The Arbors
Valuation:
Land
Buildings
Total
$255,000.00.
$4,737,740.00
$4,992,740.00
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 Appellants.
Dated this T hrct day of I L\ , 2012.
OAK PARK PLACE OF DUBUQUE,
LLC ,-
by:
Richard A. Davidson
Lane & Waterman LLP
& MEYER, LLP
220 North Main Street, Suite 600
Davenport, IA 52801
Attorney for Appellant
BOARD OF REVIEW OF THE
CITY OF ' UBUQUE
by:
B. rry A. Lindahl, Esq.
ity Attorney
ite 330, Harbor View Place
300 Main Street
Dubuque, IA 52001 -6944
(563) 583 -4113
Counsel for the Board of Review
IN THE DISTRICT COURT FOR DUBUQUE COUNTY
)
OAK PARK PLACE OF DUBUQUE, LLC )
)
Appellant, )
)
vs. ) No. 01311 CVCV099744
BOARD OF REVIEW OF THE )
CITY OF DUBUQUE IOWA, )
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 of the City of Dubuque,
Iowa, 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 26th day of July, 2012.
Board of Review of the City of Dubuque, Iowa,
Appellee
By
Bary�y A. Lindahl, Esq.
City Attorney
Suite 330, Harbor View Place
300 Main Street
Dubuque, IA 52001 -6944
(563) 583 -4113
IN THE DISTRICT COURT FOR DUBUQUE COUNTY
OAK PARK PLACE OF DUBUQUE, LLC )
Appellant, )
)
vs. ) No. 01311 EQCV099745
)
BOARD OF REVIEW OF THE )
CITY OF DUBUQUE IOWA, )
Appellee. )
ORDER
On this a "7 day of _! Al,\ , 2012, there is presented to
the Court a proposed Stipulation of Settlement of the parties in the above tax
appeal.
Iowa Code Section 441A4 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.
MONICA ACKLEY
Judge, First Judicial District
s
IN THE DISTRICT COURT FOR DUBUQUE COUNTY
OAK PARK PLACE OF DUBUQUE, LLC ) G --
:c- - -,
Appellant, ) P' 3 L '
" .o
vs. ) No. 01311 CVCV099745 -,?
.v0
BOARD OF REVIEW OF THE ) T;
CITY OF DUBUQUE IOWA, )
Appellee. )
STIPULATION OF SETTLEMENT
Appellant, Oak Park Place of Dubuque, LLC and Appellee, Board of
Review of the City of Dubuque, state to the Court that the pending litigation with
regard to the tax assessment for the following- described property as of January
1, 2011:
(Townhouses)
Lots 1 -2, 2 -2, 2 -5 and 2 -12 Oak Park Place and Memory Care Unit
has been settled and agreed upon as follows:
Valuation:
Land $173,000
Buildings $1,427,000
Total $1,600,000
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
costs shall be paid by Appellants.
Dated this a.`.1- day of 1" LLI:A , 2012.
OAK PARK PLACE OF DUBUQUE,
BOARD OF REVIEW OF THE
LLC . CITY Q DUBUQUE
Richard A. Davidson
Lane & Waterman LLP
by/
Barry A. Lindahl, Esq.
City Attorney
& MEYER, LLP
220 North Main Street, Suite 600
Davenport, IA 52801
Suite 330, Harbor View Place
300 Main Street
Dubuque, IA 52001 -6944
(563) 583 -4113
Attorney for Appellant Counsel for the Board of Review
IN THE DISTRICT COURT FOR DUBUQUE COUNTY
)
OAK PARK PLACE OF DUBUQUE, LLC )
)
Appellant, )
vs. ) No. 01311 EQCV099745
)
BOARD OF REVIEW OF THE )
CITY OF DUBUQUE IOWA, )
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 of the City of Dubuque,
Iowa, 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 26th day of July, 2012.
Board of Review of the City of Dubuque, Iowa,
Appellee
By
a
Bar A. Lindahl, Esq.
Cit Attorney
Sui e 330, Harbor View Place
300 Main Street
Dubuque, IA 52001 -6944
(563) 583 -4113
IN THE DISTRICT COURT FOR DUBUQUE COUNTY
OAK PARK PLACE OF DUBUQUE, LLC )
)
Appellant, )
)
vs. ) No. 01311 CVCV098959
)
BOARD OF REVIEW OF THE )
CITY OF DUBUQUE IOWA, )
Appellee. )
ORDER
On this D5 day of _X)14 , 2012, there is presented to
the Court a proposed Stipulation of `8ettlement of the parties in the above tax
appeal.
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.
MONICA ACKLEY
Judge, First Judicial District
IN THE DISTRICT COURT FOR DUBUQUE COUNTY
OAK PARK PLACE OF DUBUQUE, LLC ) - ��� a'00
Appellant, ) -�� cis .
) �' .a
vs. ) No. 01311 CVCV098959 r_--,?...,S2.,. /-
BOARD OF REVIEW OF THE
`70
CITY OF DUBUQUE IOWA, )
Appellee. )
STIPULATION OF SETTLEMENT
Appellant, Oak Park Place of Dubuque, LLC and Appellee, Board of
Review of the City of Dubuque, state to the Court that the pending litigation with
regard to the tax assessment for the following- described property as of January
1, 2010:
The Grove Building
Lot 1 Oak Park Place Unit 100 through 230 — Building 1, The Grove
has been settled and agreed upon as follows:
Valuation:
Land $ 300,000
Buildings $2,707,260
Total $3,007,260
and
The Arbors Building
Lot 1 Oak Park Place Unit 151 through 367 — Building 2, The Arbors
has been settled and agreed upon as follows:
Valuation:
Land $255,000
Buildings $4,737,740
Total $4,992,740
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 Appellants.
Dated this a3 rikday of 6LLL'
OAK PARK PLACE OF DUBUQUE,
LLC
by:
Richard A. Davidson
Lane & Waterman LLP
& MEYER, LLP
220 North Main Street, Suite 600
Davenport, IA 52801
Attorney for Appellant
, 2012.
BOARD OF REVIEW OF THE
CITY OF D QUE
by:
rry A. Lindahl, Esq.
CI y Attorney
Suite 330, Harbor View Place
300 Main Street
Dubuque, IA 52001 -6944
(563) 583 -4113
Counsel for the Board of Review
IN THE DISTRICT COURT FOR DUBUQUE COUNTY
)
OAK PARK PLACE OF DUBUQUE, LLC )
)
Appellant, )
vs. ) No. 01311 CVCV098959
)
BOARD OF REVIEW OF THE )
CITY OF DUBUQUE IOWA, )
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 of the. City of Dubuque,
Iowa, 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 26th day of July, 2012.
Board of Review of the City of Dubuque, Iowa,
Appellee
By
Bar A. Lindahl, Esq.
Cit Attorney
Suit 330, Harbor View Place
300 Main Street
Dubuque, IA 52001 -6944
(563) 583 -4113
w I
IN THE DISTRICT COURT FOR DUBUQUE COUNTY
OAK PARK PLACE OF DUBUQUE, LLC )
Li
Appellant, )
)
vs. ) No. 01311 CVCV098960
)
BOARD OF REVIEW OF THE )
CITY OF DUBUQUE IOWA, )
Appellee. )
ORDER
On this '3 day of tv , 2012, there is presented to
the Court a proposed Stipulation of Settlement of the parties in the above tax
appeal.
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.
MONICA ACKLEY
Judge, First Judicial District
IN THE DISTRICT COURT FOR DUBUQUE COUNTY .01,
-
OAK PARK PLACE OF DUBUQUE, LLC ) -o
)
Appellant, )
i
vs. ) No. 01311 CVCV098960
)
BOARD OF REVIEW OF THE )
CITY OF DUBUQUE IOWA, )
Appellee. )
)
STIPULATION OF SETTLEMENT
Appellant, Oak Park Place of Dubuque, LLC and Appellee, Board of
Review of the City of Dubuque, state to the Court that the pending litigation with
regard to the tax assessment for the following- described property as of January
1, 2010:
(Vacant Lots)
Lots 3, 4, 5, 6, 7, 8, 9, 10 and 11 of Oak Park Place
has been settled and agreed upon as follows:
Valuation:
Land $283,900
Buildings $0
Total $283,900
and
(Townhouses)
Lots 1 -2, 2 -2, 2 -5 and 2 -12 Oak Park Place
has been settled and agreed upon as follows:
Valuation:
Land $87,800
Buildings $740,680
Total $828,480
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 Appellants.
Dated this (234 day of U.o4 , 2012.
OAK PARK PLACE OF DUBUQUE,
LLC
by:
Richard A. Davidson
Lane & Waterman LLP
& MEYER, LLP
220 North Main Street, Suite 600
Davenport, IA 52801
Attorney for Appellant
BOARD OF REVIEW OF THE
CITY OF D = - QUE
by:
B. ry A. Lindahl, Esq.
Ci t■ Attorney
Suite 330, Harbor View Place
300 Main Street
Dubuque, IA 52001 -6944
(563) 583 -4113
Counsel for the Board of Review
IN THE DISTRICT COURT FOR DUBUQUE COUNTY
OAK PARK PLACE OF DUBUQUE, LLC
Appellant,
vs.
) No. 01311 CVCV098960
)
BOARD OF REVIEW OF THE )
CITY OF DUBUQUE IOWA, )
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 of the City of Dubuque,
Iowa, 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 26th day of July, 2012.
Board of Review of the City of Dubuque, Iowa,
Appellee
By
Barry !d. Lindahl, Esq.
City Attorney
Suite 330, Harbor View Place
300 Main Street
Dubuque, IA 52001 -6944
(563) 583 -4113