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Home My WebLink AboutClaim AcknowledgementsCITY HALL 215 Church Avenue P.O. Box 1130 Oshkosh, 4903 -1130 City of Oshkosh — 0 QlH KO- H TO: Honorable Mayor and Members of the Common Council FROM: Lynn A. Lorenson, City Attorney DATE: February 4, 2010 RE: Agenda Items -- Claims for Excessive Assessment and Unlawful Taxes BACKGROUND At Tuesday's Council Meeting the Common Council will have on the agenda the receipt of a number of claims for excessive taxes and a claim for 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. Some of the claims relate to pending court cases that the same parties have filed in relation to prior years assessments. As noted to the Council last year when we received similar claims, our experience and contacts with other municipalities indicates that claims for excessive assessments have risen statewide in the past several years. C, Claims for Excessive Assessment February 4, 2010: Page 2 In addition to the claims for excessive assessment, there is also a claim for unlawful taxes. This type of claim is somewhat less common. 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 1St) • 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. In this case, the property owner is claiming that the property was exempt from taxes. Based upon the information submitted to date, the Assessor's office made a determination that the property was not exempt. 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. Re ctfully Sub 'tted, Approved: n . Mar A. Rohloff Cit Attornmee y City Manager MIDWEST CLAIMS SERVICE 1700 OPDYKE COURT AUBURN HILLS MI 48326 800 - 225 -6561 248 - 371 -3100 FAX 248 - 371 -3097 CLAIMS ACKNOWLEDGEMENT Midwest Claims Service handles the claims for the League of Wisconsin Municipalities Mutual Insurance INSURED AND FAX NUMBER: CITY OF OSHKOSH ATTN: ANGELA JOECKEL DATE OF INCIDENT: 10/30/2009 CLAIM NUMBER: 144924 TYPE OF LOSS: LAPLANTE, JASON - VEHICLE PARKED IN PARKING LOT FOR TWO HOURS AT 830 WISCONSIN STREET, WAS TICKETED & TOWED; CLAIMANT ALLEGES PARKING LOT NOT PROPERLY SIGNED AND WANTS REFUND. This will acknowledge receipt of the above mentioned claim. In the event you have any questions regarding this claim, please contact SHANNON FIKE (800) 225 -6561 EXT 3099 MIDWEST CLAIMS SERVICE 1700 OPDYKE COURT AUBURN HILLS MI 48326 800 - 225 -6561 248 - 3713700 FAX 2 48 - 377 -3091 CLAIMS ACKNOWLEDGEMENT INCIDENT NOTICE ONLY Midwest Claims Service I Le_ ague of Wisconsin Muni INSURED AND FAX NUMBER: DATE �OF N CIDENT: CLAIM NUMBER: TYPE OF LOSS: CITY OF OSHKOSH ATTN: BOBBIE JO LUFT 920 236 -5039 01/06/2009 140337 r ZWICKY, JAMES-CLAIMANT ALLEGES WHILE SUPERVISING PRISON INMATES AT MENOMONEE PARK HE SLIPPED AND FELL ON ICE IN PARKING LOT SUSTAINING INJURIES. This will acknowledge receipt of the above mentioned claim. In the event you have any questions regarding this claim, please contact JESSICA LOWTHER (800) 225 -6561 EXT 3098 MIDWEST CLAIMS SERVICE 1700 OPDYKE COURT AUBURN HILLS MI 48326 800 - 225 -6561 248 - 371 -3100 FAX 248 - 371 -3091 CLAIMS ACKNOWLEDGEMENT Midwest Claims Service handles the claims for the League of Wisconsin Municipalities Mutual Insurance INSURED AND FAX NUMBER: CITY OF OSHKOSH ATTN: ANGELA JOECKEL DATE OF INCIDENT: 01/25/2010 CLAIM NUMBER: 144928 TYPE OF LOSS: VILLA ST. THERESA, INC. -CLAIM FOR RECOVERY OF UNLAWFUL TAXES. This will acknowledge receipt of the above mentioned claim. In the event you have any questions regarding this claim, please contact JESSICA LOWTHER (800) 225 -6561 EXT 3098 �pu� -717 77 MIDWEST CLAIMS SERVICE 1700 OPDYKE COURT AUBURN HILLS MI 48326 800 - 225 -6561 248 - 371 -3100 FAX 248 - 371 -3091 CLAIMS ACKNOWLEDGEMENT Midwest Claims Service handles the claims for the League of Wisconsin Municipalities Mutual Insurance INSURED AND FAX NUMBER: CITY OF OSHKOSH ATTN: ANGELA JOECKEL DATE OF INCIDENT: 01/25/2010 CLAIM NUMBER: 144929 TYPE OF LOSS: MILLS PROPERTIES, INC.- EXCESSIVE TAX ASSESSMENT. This will acknowledge receipt of the above mentioned claim. In the event you have any questions regarding this claim, please contact JESSICA LOWTHER (800) 225 -6561 EXT 3098 ,. ,., .. ., . ,: � _- .M MIDWEST CLAIMS SERVICE 1700 OPDYKE COURT AUBURN HILLS MI 48326 800 - 225 -6561 248- 371 -3100 FAX 248 - 371 -3097 CLAIMS ACKNOWLEDGEMENT Midwest Claims Service handles the claims for the Leaque of Wisconsin Municipalities Mutual Insurance INSURED AND FAX NUMBER: CITY OF OSHKOSH ATTN: ANGELA JOECKEL DATE OF INCIDENT: 01/28/2010 CLAIM NUMBER: 144926 TYPE OF LOSS: DOWLING INVESTMENTS - ATLAS, LLC- EXCESSIVE TAX ASSESSMENT. This will acknowledge receipt of the above mentioned claim. In the event you have any questions regarding this claim, please contact JESSICA LOWTHER (800) 225 -6561 EXT 3098 �..; _ ,. < � _ �� a�afa+k�,�,.�"t� � ir,.¢:.�.,��r* �� „a,.: >; �� &s..nro:��a* g� +'':`'�€4?� +?;y,�"'°a�tM'�.�+ MIDWEST CLAIMS SERVICE 1700 OPDYKE COURT AUBURN HILLS MI 48326 800 - 225 -6561 248 - 371 -3100 FAX 248 - 371 -3091 CLAIMS ACKNOWLEDGEMENT Midwest Claims Service handles the claims for the League of Wisconsin Municipalities Mutual Insurance INSURED AND FAX NUMBER: CITY OF OSHKOSH ATTN: ANGELA JOECKEL DATE OF INCIDENT: 01/22/2010 CLAIM NUMBER: 144958 TYPE OF LOSS: WALGREEN CO- EXCESSIVE TAX ASSESSMENT. This will acknowledge receipt of the above mentioned claim. In the event you have any questions regarding this claim, please contact JESSICA LOWTHER (800) 225 -6561 EXT 3098 MIDWEST CLAIMS SERVICE 1700 OPDYKE COURT AUBURN HILLS MI 48326 800 - 225 -6561 248 - 371 -3100 FAX 248 - 371 -3091 CLAIMS ACKNOWLEDGEMENT Midwest Claims Service handles the claims for the League of Wisconsin Municipalities Mutual Insurance INSURED AND FAX NUMBER: CITY OF OSHKOSH ATTN: ANGELA JOECKEL DATE OF INCIDENT: 01/29/2010 CLAIM NUMBER: 144957 TYPE OF LOSS: VARIOUS - EXCESSIVE TAX ASSESSMENT. JUNGBACKER This will acknowledge receipt of the above mentioned claim. In the event you have any questions regarding this claim, please contact JESSICA LOWTHER (800) 225 -6561 EXT 3098