HomeMy WebLinkAbout10-50FEBRUARY 23, 2010 10 -50 RESOLUTION
(CARRIED 7 -0 LOST LAID OVER WITHDRAWN )
PURPOSE: RESCIND PERSONAL PROPERTY TAXES ( Eyesurf Computers,
LLC, Diet Center /Linda Sanchez -Reid, The Varsity Club and Petite
Sophisticates)
INITIATED BY: DEPARTMENT OF FINANCE
WHEREAS, the following property taxes were assessed improperly, per Wisconsin
State Statutes 74.33 (1) (d), and rescission of the tax due is appropriate:
Eyesurf Computers LLC
708 Oregon Street
Oshkosh, WI 54901
(Personal Property ID #032950000) $388.50
Diet Center — Linda Sanchez -Reid
538 Central Street
Oshkosh, WI 54901
(Personal Property ID #118001000) $140.41
WHEREAS, the following property taxes were assessed improperly, per Wisconsin
State Statutes 74.33 (1) (e), and rescission of the tax due is appropriate:
The Varsity Club
570 N. Main Street
Oshkosh, WI 54901
(Personal Property ID #054200000) $1,042.10
Petite Sophisticates
3001 S Washburn Street D -50
Oshkosh, WI 54901
(Personal Property ID #200321000) $2,605.24
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 $4,176.25.
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:
/_fie �Iiii►re m[ 9I9ai1 :M: El[:OaiIIIIIIIIM674:ZM M TFORM V Iiii
City of Oshkosh
Finance Department
215 Church Ave., PO Box 1130
Oshkosh, WI 54903 -1130
01HKOfH (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: February 23, 2010
RE: Authorize Rescission of Personal Property 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 four businesses that have been incorrectly charged for Personal Property Taxes for
the current tax year (2009), and, in one case, the previous year (2008) tax was also incorrect; therefore,
the amounts overcharged need to be rescinded and refunded. The Assessor's staff verified that two of
the four businesses were not doing business in Oshkosh during the applicable time period, and the other
two businesses were over assessed.
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:
Personal Property 032950000 / Eyesurf Computers LLC / 708 Oregon Street - $388.50 — (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 118001000 / Diet Center — Linda Sanchez -Reid / 538 Central Street - $140.41 —
(State Statute 74.33 (b) — (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
years 2008 and 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 054200000 / The Varsity Club / 570 N. Main Street - $1,042.10 — (State Statute
74.33 (e) — A double assessment has been made) — A previous owner of this establishment leased the pool
tables and reported that amount in the leased equipment section on the personal property statement. There
was a change in ownership, and contact with the new owner in January of this year revealed that the lease
on the pool tables was bought out. The new owner had reported the pool tables on the personal property
statement and the lease amount in the leased equipment section of the personal property account remained-
resulting in a double assessment for the pool tables. Therefore, our records were not correct. This has
been verified by the Assessor's office and the correction has been made.