HomeMy WebLinkAbout10-23JANUARY 26, 2010 10 -23 RESOLUTION
(CARRIED 7 -0 LOST LAID OVER
PURPOSE: RESCIND PROPERTY TAXES
INITIATED BY: DEPARTMENT OF FINANCE
WITHDRAWN )
WHEREAS, the following property taxes were assessed improperly, per Wisconsin
State Statutes 74.33 (1) (a), and rescission of the tax due is appropriate:
Michael J. Butler
2711 Aviation Court
Oshkosh, WI 54901
(ID #1413530054) $292.52
WHEREAS, the following property taxes were assessed improperly, per Wisconsin
State Statutes 74.33 (1) (d), and rescission of the tax due is appropriate:
Showcase Custom Homes Inc
2755 Algoma Blvd.
Oshkosh, WI 54901
(Personal Property ID #126770000) $1,016.96
Angeltone Electronics c/o Ken Lyons
1004 Oregon Street
Oshkosh, WI 54901
(Personal Property ID #076810000) $41.13
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 $1,350.61.
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.
Funds for this purpose are appropriated from:
Account No. 100- 0908 - 6469 -00000 — Tax Refund Account
City of Oshkosh
Finance Department
215 Church Ave., PO Box 1130
Oshkosh, WI 54903 -1130
01HKQlH (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 21, 2010
RE: Authorize Rescission of Personal Property and Real Estate Taxes
BACKGROUND
Per Wisconsin State Statutes, the removal of Property Taxes needs to be authorized by the Common
Council. Statutes enumerate six specific conditions under which a rescission is appropriate / necessary.
There are currently three properties that have been incorrectly charged for the current tax year (2009),
and, therefore, the amounts overcharged need to be rescinded and refunded. The Assessor's staff
verified that two of the businesses in question were not doing business in Oshkosh during this time
period, and that the other property was graded incorrectly in the assessment system.
ANALYSIS
Below are the details and reasons that each of these is being presented for rescission. In addition, the
specific condition as outlined by State Statutes is included:
Parcel 1413530054 / Michael J. Butler / 2711 Aviation Court - $292.52 — ( State Statute 74.33 (a) — A
clerical error has been made in the description of the property or in the computation of the tax) — An
error was discovered in the description of this property. It was graded at a higher level than actual in the
assessment system. This has been verified by the Assessor's office and the correction has been made.
Personal Property 126770000 / Showcase Custom Homes Inc / 2755 Algoma Blvd. - $1,016.96 —
(State Statute 74.33 (d) — The property was not located in the taxation district for which the tax roll was
prepared) — This business was not operating in the City of Oshkosh during the year 2009; however, the
City was not notified. Therefore, our records were not correct. This has been verified by the Assessor's
office and the correction has been made.
Personal Property 076810000 / Angeltone Electronics c/o Ken Lyons / 1004 Oregon Street - $41.13
— (State Statute 74.33 (d) — The property was not located in the taxation district for which the tax roll
was prepared) — This business was not operating in the City of Oshkosh during the year 2009; however,
the City was not notified. Therefore, our records were not correct. This has been verified by the
Assessor's office and the correction has been made.
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 and refund the above noted taxes as
outlined.
Respectfully Submitted,
Peggy Steeno
Finance Director
Approved:
Mark Rohloff
City Manager