Stipulation of Settlement_Jeffrey SpahnBarry A. Lindahl, Esq.
Corporation Counsel
Suite 330, Harbor View Place
300 Main Street
Dubuque, Iowa 52001-6944
(563) 5831I113 office
(563) 583-1040 fax
balesgC~?cityofdubuque. 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~ Hall
13t & Central
Dubuque, IA 52001
THE CITY OF a `,
L.~t~ B U~ ~`U E
`~.~~
November 15, 2007
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: Jeffrey Spahn vs. Dubuque City Board of Review - 2007 Property Tax
Protest; State of Iowa Property Assessment -Docket No. 07-104-0052
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 Jeffrey and Sherry Spahn residence
located at 1595 Geraldine Drive, Dubuque, Iowa, Assessor's Parcel 1035356010.
The Dubuque City Assessor's Office revalued all residential property for 2007 and
placed a value of $373,600 on the Spahn property located at 1595 Geraldine Drive.
The breakdown of the value follows:
Service People Integrity Responsibility Innovation Teamwork
Land $36,700
Building $336,900
Total $373,600
The 2006 assessed value was $323,800. Upon receiving notice of the 2007
assessment the owners, Jeffrey and Sherry Spahn, filed a petition to the Dubuque City
Board of Review. The petitioner did not appear for his scheduled appointment due to a
misunderstanding regarding the date. The petition was denied by the Board of Review.
The Spahns then filed an appeal to the Property Assessment Appeal Board.
The Spahns feel their property should be valued at $303,600 based on comparable
properties. They protested their property value on the ground there was an error in the
assessment. The Spahns originally felt an addition they had built in 2004 was
incorrectly added to their assessment twice.
On October 4, 2007, Dubuque City Assessor Rick Engelken met with Mr. Spahn to
discuss their differences. Mr. Engelken could find nothing wrong in the listing of the
property, although there were few comparable properties that sold. Because the parties
differed so much in their values, Mr. Engelken suggested an appraisal be performed for
the purpose of establishing market value.
The City Assessor's Office hired Nick Goodmann to perform a market appraisal on the
property. Nick completed the appraisal on October 28, 2007 with an appraised value of
$340,000. The City Assessor's Office reviewed the appraisal for errors and finding none
offered a settlement to the Spahns for the appraised value of $340,000. Mr. Spahn
accepted the offer.
The settlement will result in a loss of tax dollars of $526 per year.
Pursuant to the Stipulation of Settlement, this appeal will be dismissed and the tax
assessment will be adjusted to $340,000 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.
Very,~incerely
rry A. Lindahl, Esq.
y Attorney
BAL/tls
Enclosure
cc: Michael C. Van Milligen, City Manager
Jeanne Schneider, City Clerk
Rick Engelken, City Assessor
STATE OF IOWA
PROPERTY ASSESSMENT APPEAL BOARD
Docket No. 07-104-0052
IN THE MATTER OF
Jeffrey Spa~hn
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 15th day of November, 2007.
Dubuque C' oard of Review,
Respond -Appellee
By
B~rry A. Lindahl, Esq., City Attorney
S ite 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. 07-104-0052
IN THE MATTER OF
Jeffrey Spahn
Petitioner-Appellant,
vs.
Dubuque City Board of Review,
Respondent-Appellee.
STIPULATION OF SETTLEMENT
Appellant Jeffrey Spahn 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. 10-35-356-010
has been settled and agreed upon as follows:
Valuation:
Land
Dwelling
Total
$36,700
$303,300
$340,000
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.
Q!~
Dated this ~ day of ~~~~''~-- , 2007.
JEFFREY SPAHN
by: ,,
DUBUQUE CITY BOARD
OF REVIEVIL
by:
rry A. Lindahl, Esq.
Suite 330, Harbor View Place
300 Main Street
Dubuque, IA 52001-6944
(563) 583-4113
Counsel for the
Board of Review