Dubuque Golf and Country Club_Property Tax Appeal Voluntary SettlementMaureen A. Quann, Esq.
Assistant City Attorney
Suite 330, Harbor View Place
300 Main Street
Dubuque, Iowa 52001 -6944
(563) 589 -4381 office
(563) 583 -1040 fax
mquann@cityofdubuque.org
Mayor and Members of the City Council
of the City of Dubuque
City 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
City Hall
13tn & Central
Dubuque, IA 52001
Dubuque
THE CITY OF
DUB
'1111' ixe-e-
2007
September 24, 2013
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: Dubuque Golf and Country Club vs. Dubuque City Board of Review
2012 Tax Appeal — Case No. 01311 LACV EQCV 100469
Dear Chairpersons, Mayor and President:
Enclosed is a copy of a Stipulation of Settlement regarding the tax assessment appeal
referenced above. Iowa Code 441.44 requires that the Stipulation of Settlement be
served upon each of you.
The property that is the subject of this appeal is the Dubuque Golf and Country Club
located at 1800 Randall Place, Dubuque Iowa. The assessed value for 2012 was
$3,653,800 prior to the protest to the Dubuque City Board of Review. The petitioner
produced an appraisal at the Board of Review from real estate appraiser Bob
Felderman which determined the fair market value to be $2,187,000. The Board upon
reviewing the appraisal reduced the assessment to $3,000,000 for the 2012
assessment year. The petitioner then filed an appeal to District Court requesting the
2012 value be reduced to $2,187,000.
The Board of Review hired real estate appraiser Tom Howe. Mr. Howe determined the
market value of the Country Club to be $3,100,000.
In both appraisals there were few sales that were truly comparable to the subject
property.
After reviewing all of the relevant information a settlement offer by the City Assessor
was extended for $2,800,000 for the 2012 and 2013 assessments. The offer was
accepted by the petitioner.
The settlement will result in a reduction of value of $200,000 for the 2012 assessment.
The settlement will result in a tax loss of $6,744 for the 2012 assessment year. The
settlement will result in a reduction of $440,000 for 2013 if a state equalization order of
8% becomes official. This would be a tax loss of $14,836.
Pursuant to the Stipulation of Settlement, this appeal will be dismissed and the tax
assessment will be adjusted to $2,800,000 for parcel 1035226007, for the years 2012
and 2013. The value will be divided between land $1,029,850 and buildings $1,770,150
for a total of $ 2,800,000.
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.
If you have any questions about the proposed settlement, please contact City Assessor,
Rick Engelken at (563)- 589 -7800.
Very sincerely
Maureen A. Quann, Esq.
Assistant City Attorney
MAQ /tls
Enclosure
cc: Michael C. Van Milligen, City Manager
2
Kevin Firnstahl, City Clerk
Rick Engelken, City Assessor
F: \USERS \tsteckle \Lindahl \Tax Appeals \Dubuque Golf & Country Club 2012 \Settlement Docs\ ChairperMayorPres _Agenda_092413.doc
3
IN THE DISTRICT COURT FOR DUBUQUE COUNTY ::f
DUBUQUE GOLF AND COUNTRY ? �`'
CLUB, ) " =f`
�f --y '3
) ,. t
Plaintiff, ) .- c.,, cop
v. ) Case No. 01311EQCV100469
)
CITY BOARD OF REVIEW OF )
DUBUQUE, IOWA, )
)
Defendant. )
)
ORDER
On this 19th day of September, 2013, 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 City Board of Review of Dubuque Iowa
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.
Judge, irst Judicial District
IN THE DISTRICT COURT FOR DUBUQUE COUNTY
)
DUBUQUE GOLF AND COUNTRY )
CLUB, )
)
Plaintiff, )
)
v. ) Case No. 01311EQCV100469
)
CITY BOARD OF REVIEW OF )
DUBUQUE, IOWA, )
)
Defendant. )
)
STIPULATION OF SETTLEMENT
Plaintiff, Dubuque Golf and Country Club, and Defendant, City Board of
Review 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, 2012:
E 1/2 & W 1/2 1,2,3,4 &5 BLK 7,6 -32 BLK 7, 1 TO 34 BLK 8, 17 TO 32
BLK 9, 16 TO 31 BLK 10, 1 -13 IN BLK 11, 1 -16 BLK 12, 1 -17 BLK 13,
1 -32 BLK 14, LOT 30 -50 IN BLK 15, 1 -26 & LOT 5A IN BLK 16, ALL
OF BLK 17 & 18 GRANDVIEW PK ADD EXPT PT BLK 18 SUBJECT
TO THE ACQ AGREE #7366 -96 PT OF LOTS 2,3,4,5,29,32 & 20 TO
28, 33 TO 44, 54 TO 154, ALSO PT ALLEY ABUTTING GRANDVIEW
& BRADLEY ALL IN GRANDVIEW PL ADD, LOT 1 TEE BOX PLACE,
MIN LOT 134, 1- 135,136,137,1 -138,& 20A GRANDVIEW PL ADD, PT
VAC DUNNING ST, HENDERSON, MORGAN, PERRY, RIDER AND
VALLEY ALLEYS EX PT MORGAN ST SUBJECT TO BOUND. ACQ
AGREEMENT #7366 -96 & LOT A LINKS GLEN PLACE.
has been settled and agreed upon as follows:
1. Valuation:
Land $1,029,850.00
Buildings $1,770,150.00
Total $2,800,000.00
It is further agreed that the Valuation of $2,800,000.00 shall be effective for
the years of 2012 and 2013.
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 Plaintiffs.
Dated this I day of
DUBUQUE GOLF AND COUNTRY
CLUB
Mi aeI . Coyle-7=1
1398 Central Avenue
Dubuque, IA 52001
Attorney for Plaintiff
, 2013.
CITY BOARD OF REVIEW OF
DUBUQUE, IOWA
by:
Mau -en A. Quann, Esq.
Assistant City Attorney
Suite 330, Harbor View Place
300 Main Street
Dubuque, IA 52001 -6944
(563) 589 -4381
Attorney for City Board of Review
IN THE DISTRICT COURT FOR DUBUQUE COUNTY
)
DUBUQUE GOLF AND COUNTRY )
CLUB, )
Plaintiff, )
v. ) Case No. 01311EQCV100469
)
CITY BOARD OF REVIEW OF )
DUBUQUE, IOWA, )
)
Defendant. )
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 Plaintiff and the City Board of Review of Dubuque, Iowa,
Defendant, 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 24th day of September, 2013.
CITY BOARD OF REVIEW OF
DUBUQUE, IOWA
By
Maureen A. Quann, Esq.
Assistant City Attorney
Suite 330, Harbor View Place
300 Main Street
Dubuque, IA 52001 -6944
(563) 589 -4381
F: \USERS \tsteckle \Lindahl \Tax Appeals \Dubuque Golf & Country Club 2012 \Settlement Docs\ NoticeOfVoluntarySettlement _092413.doc