HomeMy WebLinkAbout11-239MAY 24, 2011 11 -239 RESOLUTION
(CARRIED 6 -0 LOST LAID OVER WITHDRAWN )
PURPOSE: RESCIND PROPERTY TAXES
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:
Elite Building & Fabrication
3454 Jackson Street, Suite A
Oshkosh, WI 54901
(I D #031450000) $2,919.76
Steinbruner Heating & Cooling
600 Oregon Street
Oshkosh, WI 54902
(ID #132500000) $117.34
Wisconsin Energy Center
1004 Oregon Street
Oshkosh, WI 54902
(I D #200464000) $117.34
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 $3,154.44.
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:
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City of Oshkosh
Finance Department
215 Church Ave., PO Box 1130
Oshkosh, WI 54903 -1130
01HKQIH (920) 236 -5006 (920) 236 -5039 FAX
ON THE WATER
MEMORANDUM
TO: Honorable Mayor and Members of the Common Council
FROM: Peggy Steeno, Finance Director
DATE: February 8, 2011
RE: Authorize Rescission of Real Estate and 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 two properties that have been incorrectly charged for the current tax year (2010) and
one property that has been incorrectly charged for the current tax year (20 10) and the past tax year
(2009); therefore, the amount of taxes overcharged need to be rescinded. The Assessor's staff verified
that all three of the properties in question were not doing business in Oshkosh during the applicable time
period.
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 031450000 / Elite Building & Fabrication / 3454 Jackson Street, Suite A - $2,919.76 — ( 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 2009 or 2010; 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.
Parcel 132500000 / Steinbruner Heating & Cooling / 600 Oregon Street - $117.34 — ( 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 2010; 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 200464000 / Wisconsin Energy Center / 1004 Oregon Street - $117.34 — ( 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 2010; 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,
/I ' S � �' 1. 2
Peggy Steeno
Finance Director
Approved:
Mark Rohloff
City Manager