HomeMy WebLinkAbout13. 14-313
JULY 8, 2014 14-313 RESOLUTION
(CARRIED ___7-0___ LOST _______ LAID OVER _______ WITHDRAWN _______)
PURPOSE: PARTIAL ALLOWANCE OF CLAIM / REFUND OF PROPERTY
TAXES FOR 2012 AND 2013 / PARTIAL RESCISSION OF
PROPERTY TAXES / HOFFMASTER GROUP FOR PROPERTY
LOCATED AT 2920 NORTH MAIN STREET
INITIATED BY: CITY ADMINISTRATION
WHEREAS, the Department of Revenue is responsible for assessing manufacturing
properties within the State of Wisconsin; and
WHEREAS, Hoffmaster Group challenged the assessments established by the
Department for Revenue for its property located at 2920 North Main Street in the City of
Oshkosh for the years 2011-2014; and
WHEREAS, the Hoffmaster Group and the Department of Revenue have entered
into a settlement agreement relating to the valuation of this property which has been
approved by the Wisconsin Tax Appeals Commission which maintains the assessment for
2011 and reduces the assessment for 2012, 2013 and 2014; and
WHEREAS, the property owner has paid all taxes currently due on the property and
otherwise has complied with all legal requirements pertaining to this claim.
NOW, THEREFORE, BE IT RESOLVED by the Common Council of the City of
Oshkosh that a change in the property taxes for the property located at 2920 North Main
Street has been made, in part, per Wisconsin Statutes section 70.511, and a partial
allowance of claim, refund and partial rescission of taxes due is appropriate:
Hoffmaster Group LLC
2920 North Main Street
Oshkosh, WI 5490
Property ID #191519600600
Partial Reduction 2012: $ 40,164.29
Partial Reduction 2013: $ 27,230.47
Rescission/Refund: $ 67,394.76
BE IT FURTHER RESOLVED that the assessment for 2014 be set at
$6,500,000.
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.
CITY HALL
215 Church Avenue
P.O.Box 1130
Oshkosh,Wisconsin City of Oshkosh
54903-1130
O.JHKO/H
TO: Honorable Mayor and Members of the Common Council
FROM: Lynn A. Lorenson, City Attorney
DATE: July 1, 2014
RE: Approve Partial Rescission of Property Taxes for 2012-2013 and Amendment
of Assessment Roll for 2014 / Hoffmaster Group / 2920 N. Main Street
BACKGROUND
The Department of Revenue is responsible for the assessment of manufacturing
properties within State of Wisconsin. Hoffmaster Group challenged the assessments
the State had placed upon their property located at 2920 North Main Street in the City of
Oshkosh for the years 2011-2014.
ANALYSIS
The Department of Revenue represented the taxing jurisdictions in the appeal and the
Wisconsin Tax Appeals Commission has approved a Settlement Agreement and
Stipulation that maintained the assessed value for 2011, and reduced the assessment
for 2012 and 2013. The settlement agreement stipulates that there is no interest on the
amounts due. In addition, the settlement agreement established the 2014 value and
stipulated that the 2014 value may not be further appealed.
Attached to this memorandum is a chart showing the difference in taxes and amounts to
be charged back to the various taxing entities. While a stipulation and settlement has
been agreed to, we are bringing this matter before the Council to bring the City's
records into conformity with the stipulation and to formally authorize the chargeback of
amounts to the other taxing jurisdictions.
FISCAL IMPACT
The fiscal impact of the circuit court decision is that the City will have to refund
$67,394.76 in taxes that had been paid. The City will chargeback to other taxing
jurisdictions their share of the refunded amount as permitted by sec. 74.41 of the
Wisconsin Statutes.
RECOMMENDATION
It is recommended that the Council approve the proposed resolution implementing the
settlement agreement for the property owned by the Hoffmaster Group at 2920 North
Main Street.
Res•ectfully Submitted, Approved:
440110'4% ....gage& A( ROViltrWe
Lynn A. Lorenson Mark A. Rohloff
City Attorney City Manager
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