HomeMy WebLinkAboutClaims01/30/2009 16 FAX 2 4 8 620 74 64
MIDWEST CLAIMS SERVICE
MIDWEST CLAIMS SERVICE
1700 OPDYKE COURT AUBURN HILLS MI 48326
800 - 226 -6561 248- 371 -3100 FAX 248 - 371 -3081
CLAIMS ACKNOWLEDGEMENT
Claims
di
for
Lea ue of Wisconsin Municipalities Mutual Insurance
[a 001/001
INSURED AND FAX NUMBER: CITY TO B O O SHKOS J O LOFT
920 236 -5039
DATE OF INCIDENT: 01/13/2009
CLAIM NUMBER 139065
TYPE OF LOSS VASQUEZ- CLAIMANT ALLEGES
WHILE IV SNOW PLOWING N.
SAWYER STREET, STRUCK
CLAIMANTS' VEHICLE.
This will acknowledge receipt of the above mentioned claim.
In the event you have any questions regarding this claim, please
contact MELISSA REITTER (800) 225 -6561 EXT 3092
q FEB 0 3 2009 ?
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CITY HALL
215 Church Avenue
P.O. Box 1130
Oshkosh, 54903-1130 City of Oshkosh
( 0-
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TO: Honorable Mayor and Members of the Common Council
FROM: Lynn A. Lorenson, City Attorney
DATE: February 5, 2009
RE: Agenda Items 11 -15 -- Claims for Excessive Assessment and
Claim for Unlawful Taxes
BACKGROUND
On the February 10, 2009 Council Meeting the Common Council will have on the
agenda the receipt of a number of claims for excessive or unlawful taxes. The
claims will be forwarded to the city's insurance company and reviewed with city
staff.
ANALYSIS
Property taxpayers have several different options to pursue if they believe that
the assessments upon their property are not correct. In regard to the valuation of
the property, the property taxpayer may appeal the valuation to the Board of
Review. The property taxpayer who is not satisfied with the determination of the
Board of Review may either appeal the Board's determination through a review
procedure or wait until after the taxes are paid and file a claim for excessive
assessment with the City by January 31 of the following year. Each taxpayer
submitting a claim at this time has chosen this second option.
Neither these particular claims, nor the fact that excessive assessment claims
were filed is completely unexpected. With regard to these particular claims there
has been significant communication between city staff and the claimants and /or
their representatives. While we do not have exact data, our experience and
contacts with other municipalities indicates that claims for excessive
assessments have risen statewide in the past several years.
co
Claims for Excessive Assessment and Claim for Unlawful Taxes
February 5, 2009: Page 2
In addition to the claims for excessive assessment, there are two claims for
unlawful taxes included on Tuesday's agenda. This type of claim is somewhat
less common. Although a thorough analysis of these claims hasn't been
completed yet, it may be helpful for you to know that a tax may be unlawful when
one or more of the following errors are made:
• A clerical error was made in the description of the property or in the
computation of the tax;
• The assessment included real property improvements which did not exist
on the assessment date (January 1 s )
• The property was exempt from taxation
• The property was not located in the municipality
• A double assessment was made; or
• An arithmetic, transpositional or similar error has occurred.
The city will have 90 days to review the claims submitted and determine whether
to allow, in whole or in part, or disallow the claim. As stated above, city staff will
work with the insurance carrier and the claimants or their representatives to
review each of the claims presented and to provide an appropriate
recommendation to Council for disposition of the claim.
If the claims for either excessive assessment or unlawful tax are disallowed by
the council, the taxpayer may then file an action in circuit court.
FISCAL IMPACT
There is no fiscal impact to the City at this time, as the items on the agenda at
this time are receipt of the claims only.
RECOMMENDATION
There is no recommendation because the claims have not been fully reviewed
and no action by the Council is necessary at this time.
Res a ully Submitt Approved:
Lyn . Lorenso Mark A. Rohloff
City At orney City Manager