HomeMy WebLinkAbout09-09JANUARY 13, 2009 09 -09 RESOLUTION
(CARRIED 7 -0 LOST LAID OVER
PURPOSE: RESCIND PROPERTY TAXES
INITIATED BY: ADMINISTRATION
WITHDRAWN )
WHEREAS, the following property taxes were assessed improperly, per Wisconsin
State Statutes 74.33 (1) (b), and rescission of the tax due is appropriate:
KJ L
1438 W. South Park Avenue
Oshkosh, WI 54901
(ID #1307320000) $1,638.34
WHEREAS, the following property taxes were assessed improperly, per Wisconsin
State Statutes 74.33(1)(c), and rescission of the tax due is appropriate:
City of Oshkosh
423 E. New York Avenue
Oshkosh, WI 54901
(ID #1008530000) -- $223.78
City of Oshkosh
422 Baldwin Avenue
Oshkosh, WI 54901
(I D# 1008630000) -- $360.29
City of Oshkosh
E. New York Avenue
Oshkosh, WI 54901
(ID #1008540000) -- $297.63
City of Oshkosh
S. Oakwood Road
Oshkosh, WI 54904
(I D# 1311970400) -- $831.32
NOW, THEREFORE, BE IT RESOLVED by the Common Council of the City of
Oshkosh that the proper City Officials are hereby authorized and directed to rescind the
sum of $3,351.36.
BE IT FURTHER RESOLVED that the proper City Officials are authorized and
directed to seek compensation from the other taxing entities per Wisconsin State Statutes
74.41.
Money for this purpose is appropriated from:
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City of Oshkosh
Finance Department
215 Church Ave., PO Box 1130
Oshkosh, WI 54903 -1130
OfHKOfH (920) 236 -5080 (920) 236 -5039 FAX
ON THE WATER
MEMORANDUM
TO: Honorable Mayor and Members of the Common Council
FROM: Peggy Steeno, Finance Director
DATE: January 8, 2009
RE: Authorize Rescission of Property Taxes
BACKGROUND
Per Wisconsin State Statutes, the removal of Property Taxes needs to be authorized by the Common
Council. Statues enumerate six specific conditions under which a rescission is appropriate / necessary.
There are five parcels that have been incorrectly charged 2008 property taxes, and, therefore, need to be
rescinded.
ANALYSIS
Below is a list of each parcel and the reason each is being presented for rescission. In addition, the
specific condition as outlined by State Statues is included:
Parcel 1307320000 / KJL / 1438 W. South Park Avenue - $1,638.34 — (State Statute 74.33 (b) - The
assessment included real property improvements that did not exist on the assessment date) - The
building was razed in 2007. This was verified by the Assessor's Office; however the value was not
removed from the system.
Parcel 1008530000 / City of Oshkosh / 423 E New York Avenue - $223.78 — (State Statute 74.33 (c) -
The property is exempt by law from taxation) — This parcel was purchased by the City in 2007, making it
exempt in 2008; however the exemption was not entered into the system.
Parcel 1008540000 / City of Oshkosh / E New York Avenue - $297.63 — (State Statute 74.33 (c) - The
property is exempt by law from taxation) — This parcel was purchased by the City in 2007, making it
exempt in 2008; however the exemption was not entered into the system.
Parcel 1008630000 / City of Oshkosh / 422 Baldwin Avenue - $360.29 — (State Statute 74.33 (c) - The
property is exempt by law from taxation) — This parcel was purchased by the City in 2007, making it
exempt in 2008; however the exemption was not entered into the system.
Parcel 1311970400 / City of Oshkosh / S Oakwood Road - $831.32 — (State Statute 74.33 (c) - The
property is exempt by law front taxation) — This parcel was purchased by the City in 2007, making it
exempt in 2008; however the exemption was not entered into the system.
FISCAL IMPACT
The impact of the above rescissions is short term only, since, in the year that the taxes are rescinded, the
City notifies the Department of Revenue (DOR) of the rescissions, and the DOR adjusts the equalized
value for the following year to account for the difference. These adjustments are built into the tax rate
for all taxing authorities for the following year.
RECOMMENDATION
Staff recommends that Council authorize this resolution to rescind the above noted taxes as outlined.
Respectfully Submitted,
Peggy Steeno
Finance Director
Approved:
Mark Rohloff
City Manager