Cottingham Bldg Tax Exempt CtyCity Manager's Office
50 West 13th Street
Dubuque, Iowa 52001-4864
(319) 589-4110
(319) 5894149 FAX
January 30, 2002
Ms. Donna Smith, Chairperson
Dubuque County Board of Supervisors
Dubuque County Courthouse
7th and Central
Dubuque, Iowa 52001
Dear Chairperson Smith:
Thank you for your recent letter advising the City of a request from John E. Butler, of
Cottingham & Butler, to approve an application for property tax exemption under Iowa
Code 427.16, the Historic Property Rehabilitation Tax Exemption, for the Town Clock
Building located at 835 Main Street. We understand the company asked the County to
amend Resolution 91-131 (which makes property in a tax increment financing district,
an urban revitalization district or a self-supported municipal improvement district
ineligible for the tax exemption) to allow this property to be eligible for the tax
exemption. The Town Clock Building is located in the Downtown Dubuque Urban
Renewal District, a tax increment financing district.
After reviewing current County policy regarding this tax exemption, we are supportive
Resolution 91-131. The policy is appropriate and works well in its current format. The
ability of the City to utilize tax increment financing is not jeopardized by the current
language of the resolution. Therefore, I encourage the Board to maintain the existing
language concerning ineligible properties.
The City will work with eligible property owners in the Downtown Urban Renewal Area
to define a policy using tax increment financing to provide assistance when appropriate.
We understand the difficulties and unanticipated costs associated with major historic
rehabilitation projects, and we will continue to review financing options to assist
projects, on a case-by-case basis.
Service People Integrity Responsibility Innovation Teamwork
Ms. Donna Smith, Chairpemon
January 30, 2002
Page 2
Thank you for asking for City of Dubuque comments on the request to amend
Resolution 91-131.
MCVM:jh
cc: John E. Butler
Sincerely,
Michael C. Van Milligen
City Manager
PHONE: 563-589-4441
FAX: 563-589-7884
EMAIL: brdofsup@dbqco.org
COURTHOUSE
DUBUQUE, IOWA 52001-7053
January l8,2001
The Honorable Terry Duggan, Mayor
City of Dubuque
50 West 13th Street
Dubuque IA 52001
Dear Terry and Members of the
Enclosed is a copy of a request that Cottingham and Buttler has made to the Dubuque County
Board of Supervisors for a property tax exemption under the Historic Property rehabilitation tax
Exemption Act, Iowa Code 427.16,
When the County originally adopted the resolution allowing for this temporary tax exemption, we
were specific in making properties within TIF districts ineligible for it.
Cottingham and Buttler is asking us to revise our resolution in order to qualify for the exemption
for the Town Clock Building. We are referring this matter to you for recommendation and ask to
have that recommendation for our meeting of Monday, January 28, 2002. Thank you.
Sincerely,
Dubuque County Board of Supervisors
Donna L. smith, chairperson
jh
encl.
cc: Mike Van Milligen, City Manager
January 10, 2002
Douua Smith, Chair
Board of Dubuque County Supervisors
Dubuque County Courthouse
720 Central Ave
Dubuque IA 52001
Dear Ms. Smith,
We are requesting consideration for property tax exemption under Iowa Code 427· 16, Historic
Property Rehabilitation, Tax Exemption, for the Town Clock Building located at 835 Main Street
in downtown Dubuque. We understand that, if granted, this exemption wilI not exceed four years.
This building does not quality for exemption from property tax under any other provision of the
Iowa Code. The legal description of the property is attached.
The Town Clock Building Company, a subsidiary of Cottingham & Butler, is restoring the
exterior of the Town Clock Builcling according to the guddelines of the State Historic Society
Iowa, and remodeling the interior as commercial office space to be used for the Company's
growth. Our application to have the Town Clock Building placed on the National Register of
Historic Places was accepted by the State Historic Society of Iowa on October 12, 2001 and has
been submitted to the National Park Service for final review and listing.
Our project will benefit the tax base for the City and County. In addition, the project wilI:
· Provide 60 new jobs
· Add over $1,375,000 in salaries to the area
· Provide local vendors and tradesmen income and job opportunities
· Restore and preserve a building that is significant to Dubuque history.
· Increase commercial office space
· Enhance the downtown street-scape.
We have been advised that there was a resolution adopted on April 22, 1991 that would make
property ineligble for exemption due to its being located in a tax increment financing district.
amendment to this resolution will then need to be made.
Thank you, for your consideration of our request. We will be present at your meeting on Monday,
January 14th to answer any questions.
Sincerely,
John E. Butler, President Steve Boufig, Treasurer
Town Clock Building Company Towa Clock Building Company
Enclosure
City Manager's Office
50 West 13th Street
Dubuque, Iowa 52001-4864
(319) 589-4110
(319) 589-4149 FAX
THE CITY OF
January 30, 2002
Ms. Donna Smith. Chairperson
Dubuque County Board of Supervisors
Dubuque County Courthouse
7th and Central
Dubuque, Iowa 52001
Dear Chairperson Smith:
Thank you for your recent letter advising the City of a request from John E. Butler, of
Cottingnam & Butler, to approve an application for property tax exemption under Iowa
Code 427.16, the Historic Property Rehabilitation Tax Exemption, for the Town Clock
Building located at 835 Main Street. We understand the company asked the County to
amend Resolution 91-131 (which makes property in a tax increment financing district,
an urban revitalization district or a self-supported municipal improvement district
ineligible for the tax exemption) to allow this property to be eligible for the tax
exemption. The Town Clock Building is located in the Downtown Dubuque Urban
Renewal District, a tax increment financing district.
After revewing current County policy regarding this tax exemption, we are supportive of
Resolution 91-131 The policy is appropriate and works well in its current format. The
ability of the City to utilize tax increment financing is not jeopardized by the current
language of the resolution. Therefore, I encourage the Board to maintain the existing
language concerning ineligible properties.
The City will work with eligible property owners in the Downtown Urban Renewal Area
to define a policy using tax increment financing to provide assistance when appropriate.
We understand the difficulties and unanticipated costs associated with major historic
rehabilitation projects, and we will continue to review financing options to assist
projects, on a case-by-case basis.
Service People hategrity Responsibility Innovation Teamwork
Ms. Donna Smith, Chairperson
January 30, 2002
Page 2
Thank you for asking for City of Dubuque comments on the request to amend
Resolution 91-131.
MCVM:jh
cc: John E. Butler
Sincerely,
Michael C. Van Milligen
City Manager
PHONE: 563-589-4441
FAX: 563-589-7884
EMAIL: brdofsup@dbqco.org
COURTHOUSE
DUBUQUE, IOWA 52001-7053
January l8,2001
The Honorable Terry Duggan, Mayor
City of Dubuque
50 West 13th Street
Dubuque IA 52001
Dear Terry and Members of the
Enclosed is a copy of a request that Cottingham and Buttler has made to the Dubuque County
Board of Supervisors for a property tax exemption under the Historic Property rehabilitation tax
Exemption Act, Iowa Code 427.16,
When the County originally adopted the resolution allowing for this temporary tax exemption, we
were specific in making properties within TIF districts ineligible for it.
Cottingham and Buttler is asking us to revise our resolution in order to qualify for the exemption
for the Town Clock Building. We are referring this matter to you for recommendation and ask to
have that recommendation for our meeting of Monday, January 28, 2002. Thank you.
Sincerely,
Dubuque County Board of Supervisors
Donna L. smith, chairperson
jh
encl.
cc: Mike Van Milligen, City Manager
www. cb-sisco.com
Assurex
Cottingham & Butler
C&B Insurance [ $I5C0 1 He~thCorp I Safety Management
lannarylO, 2002
Donna Smith, Chair
Board of Dubuque County.Supervisors
Dubuque County Courthouse
720 Central Ave
Dubuque IA 52001
Dear Ms. Smith,
We are requesting consideration for property tax exemption under Iowa Code 427.16, Historic
Property Rehabilitation Tax Exerrl0tion, for the Town Clock Building located at 835 Main Stre
in downtown Dubuque. We understand that, if granted, this exemption will not exceed four ye
This building does not qualify for exemption from property tax under any other provision ofth~
Iowa Code. The legal description of the property is attached.
The Town Clock Building Company, a subsid/ary of Cotlingtmm & Butler, is restoring the
exterior of the Town Clock Building according to the guidelines of the State Historic Society o
Iowa, and remodeling the interior as commemial office space to be used for the Company's
growtk Our application m have the Town Clock Building placed on the National Register of
Historic Places was accepted by the State Historic Society of Iowa on October I2, 2001 and ha
been submitted to the National Park Service for final review and listing.
Our project will benefi? the tax base for the City and County. In addition, the project will:
· Provide 60 new jobs
· Add over $1,375,000 in salaries to the area
· Provide local vendors and tradesmen income and job oppommities
· Restore and preserve a building that is significant to Dubuque history.
· Increase commercial office space
Enhance the downtown sizeet-scape.
We have been advised that there was a resolution adopted on April 22, I991 that would make fl
property/neli=m'ble for exemption due to its being located in a tax increment financing d/strict.
amendment to ttds resolution will then need to be made.
· Thankyon, foryour considemtionofourrequest We will be present at your meeting un Mom
January 14a to answer any questions.
Sincerely,
So'tm E. Buffer, President
Town Clock Building Company
Steve Bonfi~,, Tr~urer ,O
To,~n Clock Building Company
Enclosure
Legal description of the Town Clock Building at 835 Main Street:
Lot 54/n the City of Dubuque, Iowa, according to the United States
Commission's Map of the Town of Dubuque, Iowa.
RESOLUTION 5EE4BER 91- /3/
WHEREAS, Zowe Coda saction 441.22A allows for a tampo
property tax exemption for certain incraased valuation of
historic proparty; and
WHEREAS, the Board of Suparvisors recognizes the bane
permitting the public.to make application for and receive
prgperty tax exemptions to promote historic property
rehabilitation; and
WB~LEAS, the Board of Supervisors is required toannu
designate real property in the county for a historic prope
exemption.
NOW THEREFORE BE IT RESOLVED that the Board designate
properties in Dubuque County.listed on the National Regist
· Eistoric Places and those properties ltd..Dubuque County car
as eligible for the National Registerof ~istoric Places
State ~istoric PreservationOfficer (SH~O), State 5isto'ricl
Society of ~owa, as..the priority properties:for.,which exemi
map·be granted, if. comptetad· ~ehabilitation~is~certifiad~
. BE IT ~TM?. RESOLVED that ~roperties~thin_atax
· · !ncremeflt f~nanclng, district, ar~:urba~{revitatization~is~
a self-supported municipal SmprovementdSstrict.are not el.
Resolution adopted this~day oflAprit,.-t99~... ......
Attest:
tfn Manternach, Chairpers0~
Denise M. Dolan, County Auditor
~ary
[its of
~ty tax
those
of
~ified
the
)tions -
.gib!e
Iowa Code 2001: Section 427.16 Page I of 3
427.16 Historic property--rehabilitation tax exemption--application.
I. The board of supervisors shall annually designate real property in the county for a kistoric
property tax exemption.
2. Application for the exemption shall be filed with the assessor, not later than March 1 of the
assessment year, on forms provided by the department of revenue and £amuce. The exemption
application shall in(hide an approved application for certified substantial rehabilkation from th
h/sro(lc preservation officer and documentation of additional property tax relief or financial
assistance currently allowed for the real property. Upon receipt of the application, the assessor
certify whether or not the property is etigible to receive the exemption and shall forward the
application to the board.
3. Before the board may designate real property for the exemption, the board shall establish pr/
for wbtch an exemption may be granted. The priorities shall be based upon financial assistance
property tax relief the owner is receiv/ng for the property or for which the property is eligible. 7
public hearing shall be held with notice given as provided in section 73A.2 at which the propos,
priority list shalI be presented. However; a public hearing is not required if the proposed prioriti
the same as those established for the previous year. After the public hearing, the board shall ad,
resolution the proposed priority list or another priority list.
4. After receipt from the assessor of an exemption application with an accompanying approve(
application from the state h/storic preservation officer, and the establishment of a priority list, ti
board shall grant a tax exemption under this section using the adopted priority list. The board s~
notify an owner in writing ora denial of the exemption under this section and an explanation of
denial.
5. Real property designated for the tax exemption shall be designated by Apr//15 of the assess~
year in ~ch the fiscal year begins for which the exemption is grante& NotifiCation shall be se~
the county auditor and the appl/cant.
6. The owner shall apply for an exemption and the exemption may be approved for a period of
more than four years.
7. For purposes of this section "historic property" means any of the following:
c~ Property in Iowa listed on the national register of historic places.
b. An historical Site as defined in section 303.2.
c. Property located in an area of historical significance as defined in section 303.20.
a~ Property located in an area designated as an area of historic significance under section 303.3z
e. Property designated an historic building or site as approved by a county or municipal Iandma
ordinance.
8. For purposes of rids section, "substantial rehabilitation" means qualified expenditures which
exceed the seater of the adjusted basis of the building or five thousand doliars.
9. For purposes ofth/s section, "adjusted basis" means the acquisition cost of the property to the
taxpayer; less the value of the land; less depreciation taken or one-half the current assessed valu2
of the property, whichever is ~m:eater; plus the cost of additions or improvements to the property
; state
:hall
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http://w~wv.le~s.state.ia.us/c~-bin/IAC ODE/Code2001 .pi 01/0:¥2002
· ~ Iowa Code 200I: Section 427.16 Page 2 of 3
- . its acquisition.
10. For purposes ofth/s section, "qualified expenditures" means costs incurred to preserve or to
maintain a building as a historic property according to the secretary of the interiors standards for
rehabilitation and guidelines for rehabil[tating historic buildings. /
/
I 1. The assessor shalI determine the base year valuation of the historic property upon receipt 4fthe
approved application and shall make a notation on each statement of assessment that the exeml~tion
of the historic property shall be based upon the certilication from the state historic preservatiort
officer. An assessor shall make an armuaI report to the county auditor of all substantial rehabili
of historic property made in the county which receive a tax exemption under this section and st
submit a copy or summary of the record to the state histor/c preservation officer.
12. A tax exemption gT~ted under this section is valid if the property continues to be certified
state historic preservation officer. If the property is sold or transferred, the buyer or transferee i:
required to refile for the tax exemption for the year in which the property is purchased or transf
13. The valuation for purposes of computing the assessed valuation of property under this secfi
following the four- year exemption period is as follows:
a. For the first year after the expiration of the four- year exemption period, the valuation is the
year valuation plus twenty-five percent of the adjustment in value.
b. For the second year after the expiration of the four- year exemption period, the valuation is t
base year valuation plus fifty percent of the adjustment in value.
c. For the third year after the expiration of the four- year exemption period, the valuation is the
year valuation plus seventy-five percent ofthe adjustment in value.
d. Fur the fourth year after the expiration of the four- year exemption period, the valuation is bt
upon the current fair cash value.
14. An additional application for a tax exemption under this section for substantial rehabilitatio
shall not affect subsection 11 and under subsection 13 the increase in assessed value of the histc
prope~y following a four-year tax exemption period.
15. The department of cultural affairs shall adopt rules pursuant to chapter t7A to admirfister h5
section.
Section History: Recent form
90 Acts, ch 1160, §t
Previous Section 427.15
Ne,ct Section 427.17
http://www. Iegis.state.ia.us/cgi-biuTIAC ODE/Code2001 .pi
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April 1l, 1991
OFF[CE OF CITY ASSESSOR
DUBUQUE, IOWA 52001
Mr. Alan Manternach, Chairperson
Dubuque County Board of Supervisors
Court House
Dubuque, Iowa 52001
Re: Historic Property Rehabilitation Tax Exemption
Dear Alan:
Attached is a list of privately owned properties ~hich are on the Na
Register of Historic ~laces and would therefore qualify for the Historic
Rehabiliation Tax Exemption. The other properties on the National Regist
publicly owned buildings, such as the Court House, City Hall, Library, et
are exempt anyway. I would recmmmend that the properties 'on the Hist
Register receive the highest priority for the exemption.
Due to the fact that House File 2540, Paragraph 7, Items c & d, me
properties that are located in historic districts, I am also attaching
of the properties in the City .of Dubuque which are located in historic dist
Some of the properties that are located in the historic districts also
in the Register of Historic Places, but ether buildings may qualify due to
location in a historic district. I would ~ecommend that in the resolutio~
exclude proper$ies that are located in an urban revitalization'district.
would cover many of the properties located in .historic districts. This
not be detrimental to the taxpayer due to the fact that the urban revitaIi:
exemption is more generous than the Historic Rehabilitation Tax Exemption.
t am also including a list of ail the properties in the City of Dubuque
on the list of significant architectural structures. People who work with
in City Hail have informed me that some of these properties could qualif
the Register of Historic Places, but the owners have' not applied for
designation. It would seem, if. you approve the exemption for properties '
on the Historic Register, someone in this list could apply for the Hi[
Register designation in order to get the exemption if they choose to.
properties could also be given a lower priority for the property exemption.
This information should help you in establishing your priority list. If
are any questions, please contact me, or if you. would like me to be prese
the meeting, please let me know.
Very truly yours,
Frank L. Frost
Dubuque City-Assessor
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Historical D£vis/on[223]
Ch 47, p.I
CHAPTER 47
HISTORIC PROPERTY 1LEI-IAB[LtTATION TAX EXEMFYION
222~47.I(303) Pm'pnse. Property owners des/ring property tax benefits for substantial rehsh/I/ta-
t/on of h/stor/c buildings may apply for cert//ication of completed work to the consult/ng arch/toot of
the state historical society of Iowa. Applicants are encouraged to apply for prel~m~nm-y review and
approval prior to start of rehab/Ikation work to prevent delays in cerdficalion of completed work or
deulah caused by tmacceptabte rehab/H~tio~ work
Approved certiUcatinn{ ofcompIetad work may then be filed by the propcrl3z owner with the asses-
sor of the jurlsdfotion who shall certify the ul/gibitky of the property for exemption and forward the
application to the board 9f anperv/sors.
223---47~(303) Defini//om. The definitions i/smd in Iowa Code section 17A.2 and rales
223--I.2(303) and 223--35.2(303) shall apply for terms as they are nsed throughout th/s chapter. In
addition, the following defin/fions apply:
'~Afpfication for certification" means the application for approval of substantial rehab/litat/on
work to n bJsteric property filed with thc state historical soe/ety of Iowa.
~A££fic~on for ~emption" means the application for a property ta~ exempt/on filed with the as-
sessor for the substantial rehabil/tatinn work on a bistorin property cerlified as approved by the state
h/storic preservatina officer.
abase year valua~iorz" means the assessed valuation for the building on Januar~ i of tha year in
wh/ch the rehabilitation work was initiated.
"~remption ~ means the temporary relense from the increase ia valuat/on due to cartifred substan-
tiai rehabi//tation of a historic property and is ilependent oa ms~nmining the cer/i/Scatioa from the state
historic preservation officer.
223--47.3.(303) Program ~rlmlnistrationo
47.3(1) Tho stuff of the soc/ety shalI rev/ow and evaluate proposi~i and compinted substantial re.
habilitalSon applications. The state historic preservation off/cas shalI provide applicants o£approved
projects with a cartif/catinn of completed work.
' 47.3(2) B~ards~fsuperv/s~rssha~~estabilshth~/rprinritiesfm.wbinhanexempti~nmaybegranted-
Examples of exemption priorities amy be: a mx/mum annual dollar amount of exemptions allowed on a
f~rst-come basis; types of bistorlc properties as del/ned in Iowa Code section 427.16; property types de-
~ued by nsc or location; exclusion of properties within a tax iaarement financing or specisl mum/c/pal
improvement district; or other as/reda specffisd by the board of supervisors. An annual priority I/st shall
be established by boards of supervisors as required by Iowa Code section 427.I6.
47.3(3) Aa annual report listing all historic propert/ns irt the county for which an exemption has
been ~anted sba/1 he prepared by the assessor on or before July I, subm/tted to the respective cotmty
auditor and to the state historic preserva//on officer.
22.3--47.4(303) EligFoility.
47.4(1) A/I applications for exemptinn eli~bility subm/t~ed to the assessor and board of anpervi_
sots shall have received a cert~cation of completed work f~om the state historic preservation officer.
The approved certification shall be attached to the exemption application.
47.4(2) Applications for eli~bility shall be evaluated using the bom:d of supervisors' adopted
priority list.
Ch 47, p.2
Historical D/vision[223]
LAC 2/I6/94, 2/7/01
223 ~17~(30M) Application for exemption procedure.
47.5(t) Ail applications for exemption shall be submitted on the historic property rehabilitation
mr, exemption form pr~cribed by the tiepartment of revenue and finance. Ail applications shall have
attached an approved application for certLfication of completed work. Form~ may be obtained from the
Deparanent of Revenue and F'mance, Capitol Complex, Des Moines, Iowa 50319; Consulting Azchi-
tect¢ State I-Iistoricat Society of Iowa, Capitol Coroplex, Des Moines, Iowa 50319, telephone
(515)281~719; or the office of the appropriate assessor or board of supervisors.
47.5(2) Applkatians for certifiention ofcompleted workshall provide historical, architectural anti
fmamsial irfformatioa; and plans, photographs anti maps as required on the appHcarion form.
a. Part I of the appilcariort form shalI establish the significance of the property. As a min~mlnz~
current photographs of ail exterioraldes of the building, the stseetscape and representative views of the
interior shall be provided. WHere property is within a Nation~ Register I-Ustoric District or area of
h/storic significance as defined La Iowa Code seedon 303.20 or 303.34, a map locating the property
within the boundaries of the area shall be provided.
b. Part 2 of the application form shall detail the existing conditions and the proposed rshabilSta-
tion workptam Photographs shall show specific areas ofv~rk and both the interior and exterior condi-
tions prior to the start of work.
c. Request for Certification of Completed Work (part 3) shall document the completed work.
Photographs shall show specific areas where work has been completed amd both the interior amd exteri-
or conditions after the completion of work.
d. Applicants are strongly encomraged to obtain approvals on pa~s t and 2 of the applicatlon~rior
to the start of work. Applicants shall fde completed part 3 applination forms with the state historical
society of Iowa on or before December 31 for work completed that calendar year. Applic:ants whose
work is approved shall ~in certifications of completed work as part of their appl/catioa for exemption
with their assessor on or before March 1 of the appropr~te tax year. 47.5(3) Materials anbmltt~ to the society shall not be returned.
47.5(4) In some local/lies or with anme funding sore-cos, other preservation or dealg~-related re.
views may be required before any rehabil/tetion ocom~s. The process of application for certification of
Completed work as part of historic property rehabilitation tax exemption program does not substitute
for arty other reviews/applientions which may be reqnired of property owners.
47.5(5) Inquiries concerning informarion requir ed, historic proper ty eU.g~ility, and review crite_
rio should be addressed to the Deputy State Historic Presea:vation Officer, State Historicul Socinty of
Iowa, Capitol Complax, Des Moines, Iowa 50319, telephone (515)281-8719.
223---47.6(303) Review and approval standards for applications for certification.
47.{;(I) Project certification shalI be hased on the Secretary of the Interior's Standsrds for Rehabi~
litation and Guidelines for Rehabilitating I-listoric Buildings, 36 CFR Part 67.7 (1990), National Park
Service, Presorvaffon Assistance Division, Washin~on, D.C. 20013-7127.
47.6(2) Tee standards apply equally to interior and exterior work- Alt reviews shall consider the
entire rehabiilt etlon project, includlng any new constmctinn on site, rather than only a limited segment
of the project; and the certification shall be based on conformity of the to~d project to the standards.
47.6(3) If requlzed documentation is incomplete and the review and evaluarion cannot be completed,
the project shall be denied the requested certification. The applicant shali be notified by the society.
223 27.7(303) Appeals. Decisions made by the ancinty or its designee adversely affecting appli-
cants may be appealed pursuant m 22t~pter 3.*
· These rules are intended to implement Iowa Code sections 303.2 amd 427.16.
iF/led emergency ii/7/90--pubhshed 11/28/90, effeedve 1I/7/90]
[Filed 2/22/91, Notice tl/28/90--published 3/2-0/91, effective 4/24/91]
[Filed emergency I2f2./93--published 12/22f93, effective 1272/93]
[Filed II27/94, Notice t2/22/g3---published 2/16/94, effec~ve 3/9_3/94]
PUBLIC NOTICE
Notice is hereby given that a Public Hearing will be h~
9 a.m. on the 22nd day of April, 1991 in the Supervisors'
Chambers on the 4th Floor of the Dubuque County Courthouse,
Dubuque; Iowa on a proposed resolution that will establish
priorities for a temporary tax exemption for increased valus
of historic property. Text of the Resolution proposed is as
follows:
"WHEREAS, Iowa Code section 441.22A allows for a tempor
property tax exemption for certain increased valuation of
historic property; and
"WHEREAS, the Board of Supervisors recognizes ~he benef
of permitting the public to make application for and receive
property tax exemptions to promote historic property
rehabilitation; and
"WHEREAS, the Board of Supervisors is required to annua
designate real property in the county for a historic propert
exemption.
"NOW THEREFORE BE IT RESOLVED that the Board designates
those properties in Dubuque County listed on the Nat£onal
Register of Historic Places and those properties in Dubuque
County Certified as eligible for the National Reqist~rlof
Historic Places by the State Historic PreservatiOn Officer
(SHPO), State Historical Society of Iowa, as the priority
properties for which exemptions may be granted, if completed
rehabilitation is certifi%d by SHPO.
"BE IT FURTHER RESOLVED that properties within a tax
increment financing district, an urban revitalization distri(
a self-supported municipal improvement district are not elig~
for this exemption."
At the hearing, the Board of Supervisors shall receive
comments upon the proposal from all interested parties.
Alan Manternach, Chairperson
~d at
tion
tory
its
tax
or
ble