Stipulation of Settlement_Michael WalshBarry 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
balesgQcityofdubuque.org
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~r Hall
13t & Central
Dubuque, IA 52001
THE CITY OF
DUB E
a~~/i~.
November 1, 2007
n ~
Q~ O
~- C, 1 '
J
_t2 ~. ~ _
U C~ -)
~~ ~
D ~ ;
~
o
President of the Board of Directors
Northeast Iowa Community College
P.O. Box 400
Calmar, to 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: Michael Walsh - 2007 Property Tax Protest
State of Iowa Property Assessment -Docket No. 07-104-0100
Dear Chairpersons, Mayor and President:
Enclosed is a copy of a Stipulation of Settlement of a tax assessment appeal. 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 Michael Walsh property located at
3270 Arboretum Drive, Dubuque, Iowa, Assessor's Parcel 10-16-231-017.
Service People Integity Responsibility Innovation Teamwork
The Dubuque City Assessor's Office revalued all residential property for 2007 and
placed the following assessed value as of January 1, 2007 on the property at 3270
Arboretum Drive:
Land $18,900
Building $201,200
Total $220,100
The 2006 assessed value was $199,200. Upon receiving the assessment notice, the
owner, Michael Walsh protested his assessment to the Dubuque City Board of Review.
The Board of Review denied Mr. Walsh's petition. Mr. Walsh then filed an appeal with
the Property Assessment Appeal Board.
Mr. Walsh filed his petition and appeal on an equity issue and used three neighboring
properties to prove his point. The three neighboring properties were 3260, 3280, and
3290 Arboretum Drive. These properties are all zero lot line properties and are very
similar in all aspects to the Walsh property. The properties were all purchased between
June of 2004 and August of 2004. The lowest sale price was $193,500 and the high
sales price was $195,700. The assessed values for 2007 vary from a low of $207,500
to a high of $223,500. Mr. Walsh believes his property should be assessed at $209,000
when looking at the comparables.
The assessor's office did an analysis of the four properties in question and concluded
two of the properties should be slightly raised and two of the properties should be
slightly lower. These changes will be made for the 2008 assessment year on the other
three properties. The range of assessments after the changes are made will be a low of
$211,700 to a high of $220,500.
On Tuesday October 2nd, 2007, Michael Walsh met with Dubuque City Assessor
Richard Engelken. Mr. Engelken offered Mr. Walsh a settlement agreement for
$215,500. Mr. Walsh agreed to the offer a day later. The agreed upon 2007
assessment of $215,500 is the value the assessor's office feels is a correct value for the
property.
The settlement would result in a loss of tax revenue of $72 per year.
Pursuant to the Stipulation of Settlement, this appeal will be dismissed and the tax
assessment will be adjusted to $215,500 for January 1, 2007.
The proposed settlement will be presented to the Property Assessment Appeal Board
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 City Assessor prior to that time.
If you have any questions about the proposed settlement, please contact City Assessor
Rick Engelken at (563) 589-4416.
BAL/tls
Enclosure
cc: Michael C. Van Milligen, City Manager
Jeanne Schneider, City Clerk
Rick Engelken, City Assessor
Very sincerely
~.
Barry A. indahl
City Attorney
~~~~. ~
Esq.
STATE OF IOWA
PROPERTY ASSESSMENT APPEAL BOARD
Docket No. 07-104-0100
IN THE MATTER OF
Michael Walsh
Petitioner-Appellant,
vs.
Dubuque City Board of Review,
Respondent-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 Dubuque City 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 State Of Iowa
Property Assessment Appeal Board for approval after fourteen days from the
date of this Notice.
Dated this 1St day of November, 2007.
Dubuque City Board of Review,
Respondent-Appellee
By
Barry A. dahl, Esq., City A orney
Suite 330, Harbor View Place
300 Main Street
Dubuque, IA 52001-6944
(563) 583-4113
Counsel for the Board of Review
STATE OF IOWA
PROPERTY ASSESSMENT APPEAL BOARD
Docket No. 07-104-0100
IN THE MATTER OF
Michael Walsh
Petitioner-Appellant,
vs.
Dubuque City Board of Review,
Respondent-Appellee.
STIPULATION OF SETTLEMENT
Appellant Michael Walsh and Appellee Dubuque City Board of Review, state to
the State of Iowa Property Assessment Appeal Board that the pending litigation
with regard to the tax assessment for the following-described property as of
January 1, 2007:
Parcel No. 10-16-231-017
has been settled and agreed upon as follows:
Valuation:
Land $18,900
Dwelling $196,600
Total $215,500
It is further agreed that upon entry of a Property Assessment Appeal
Board Order confirming the above settlement, the above pending litigation shall
be dismissed with prejudice.
Dated this ~~ day of ~~a.~sz- , 2007.
MICHAEL WALSH
b I' • ~/"~
Michael Walsh
DUBUQUE CITY BOARD
OF REVIEI~(
by:
A. Lindahl, Esq.
Suite 330, Harbor View Place
300 Main Street
Dubuque, IA 52001-6944
(563) 583-4113
Counsel for the
Board of Review