HomeMy WebLinkAbout13. 16-34JANUARY 26, 2016 16-34 RESOLUTION
(CARRIED ___6-0____ LOST _______ LAID OVER _______ WITHDRAWN _______)
PURPOSE: RESCIND PERSONAL PROPERTY TAXES – STARSHOW
PRESENTS INC. – COUNTRY USA LOCATION AT 4251 S.
WASHBURN STREET
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:
Starshow Presents Inc.
4251 S. Washburn Street
Oshkosh, WI 54904
(ID #200339000) 2015 $672.26
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 $672.26.
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
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TO:
FROM:
DATE:
RE:
ctv or osnxo�n
Finance �epartment
215 CM1UrcM1 Ave., PO Box 1130
Oshkosh, WI 56903-1130
1920� 236-5005 19201 236-5039 FAX
MEMORANDUM
Honorable Mayor and Members of the Commo� Council
Tara J. Wendt, Assistant Director of Finance
January 26, 2016
Authorize Rescission of Property Taxes
Per Wisconsin State Statutes, the removal of Property Taxes needs to be authorized by the Common
Council. Statutes enumerate six specific conditions u�der which a rescission is appropriate / necessary.
This property was incorrectly charged for the tax year 2015. Therefore, [he taxes that wexe inco�rectly
charged need to be resci�ded. The Assessor's staff verified that this reseission is accurate and necessary.
ANALYSIS
Below aze the details and reason that this is being presented for cescissioa In addition, the specific
condition as outlined by State Statutes is included:
State Statute 74.33 (d). — The proper[y is not located in the taacatio� district for which the tax roll was
prepared.
Personal Proper[y — 20033Y000 / S[arshow Presents Ine. — Country USA / 4251 S. Washburn
Street - $672.26
FISCAL IMPACT
The impact of the above rescission is short term o�ly, since, in Ihe years that the taees are rescinded, the
City notifies [he Department of Revenue (DOR) of the �escissions, and the DOR adjusts the equalized
value for the following year to account for Ihe difference. These adjustments aze built into the tax rate
for all taYing authorities for [he following yeaz.
Staff recommends that Council authorize Ihis resolutio� to rescind and refund the above noted [axes as
outlined.
Respectfulty Submitted,
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Tara J. Wendt
Assistant Finance Director
Approved:
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Mazk Rohloff
City Managei