The URL can be used to link to this page

Home My WebLink About11. 16-229MAY 10, 2016 16-229 RESOLUTION (CARRIED ___7-0___ LOST _______ LAID OVER _______ WITHDRAWN _______) PURPOSE: PARTIAL ALLOWANCE OF CLAIM / REFUND OF PROPERTY TAXES FOR 2014 / PARTIAL RESCISSION OF PROPERTY TAXES / OSHKOSH DOOR COMPANY FOR PROPERTY LOCATED AT 2501 UNIVERSAL STREET INITIATED BY: CITY ADMINISTRATION WHEREAS, the Department of Revenue is responsible for assessing manufacturing properties within the State of Wisconsin; and WHEREAS, Oshkosh Door Company challenged the assessments established by the Department for Revenue for its property located at 2501 Universal Street in the City of Oshkosh for the years 2014-2015; and WHEREAS, the Oshkosh Door Company 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 reduces the assessment 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 2501 Universal 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 as follows: Oshkosh Door Company 2501 Universal Street Oshkosh, WI 54903 Property ID #1328620000 Partial Reduction 2014: $ 323,200.00 Rescission/Refund: $ 8,083.41 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: Acct. No. 100-0908-6469-00000 General Fund - Tax Refunds / Uncollectible CITY HALL 215 Church Avenue P O. Box 1130 Oshkosh, Wisconsin 54902 -1130 City of Oshkosh —0— OfHKO.fH TO: Honorable Mayor and Members of the Common Council FROM: Lynn A. Lorenson, City Attorney DATE: May 5, 2016 RE: Partial Allowance of Claim / Refund of Property Taxes for 2014 / partial Rescission of Property Taxes / Oshkosh Door Company for Property located at 2501 Universal Street -film"101:141"ZIAt The Department of Revenue is responsible for the assessment of manufacturing properties within State of Wisconsin. Oshkosh Door Company challenged the assessments the State had placed upon their property located at 2501 Universal Street in the City of Oshkosh for the years 2014 -2015. 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 reduced the assessed value for 2014 resulting in the need to rescind a portion of the 2014 property taxes for this property and issue a refund to the property owner. In addition, the property owner has withdrawn their objection to the 2015 assessed value. The settlement agreement stipulates that there is no interest on the amounts due. The 2014 and 2015 values may not be further appealed. 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 $8,083.41 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 Oshkosh Door Company at 2501 Universal Street. Respectfully Subm ed, nn . Loren o City Attorney Approved: Mark A. Rohloff City Manager Accounts 1339 COUN.CY ROAD D CIRCLE EAST NIAPLEWOOD, MINNESOTA 55109 E•AtAtL: Ix�O'r ?ro6rcihillfmv.cam GEN ERAL'CEL E Pl iONE: 952.426.7373 i i i ROBERT HILL LAW, LTD. ATTORNEYS AT LAW ROBERT A. HILL`[) 'Also Admitted in Virginia C IME0 Admitted in District ofColmvibia CLAIM FOR REFUND/ADJUSTMENT OF 2014TROPERTY TAXES TO: Pamela R Ubrig, Clerk City of Oshkosh PO Box 1 (30 Oshkosh, WI 54903 -1130 Re: Oshkosh Door Company v. Wisconsin Department of Revenue 15 -M -040 NOW COMES OSHKOSH DOOR COMPANY ( "Oshkosh Door "), owner of the real estate parcel identified as Parcel Number 81 -70- 266 - 8000002148 (the "Property ") in the City of Oshkosh, by its attorneys and Agent -In -Fact, Robert A. Hill, Robert Hill Law, Ltd., 1339 County Road D Circle E, Maplewood, Minnesota 55109, and files this Claim against the City of Oshkosh (the "City "), as authorized and directed by Wis. Stat. § 70.511(2)(b), As the basis for this Claim, AMPI states as follows: 1. Oshkosh Door is the owner of the Property in the City. 2. On or about March 7, 2016, Oshkosh Door and the Wisconsin Department of Revenue ( "WDOR ") agreed to a settlement setting the full value assessment of the Property for 2014 at $1,596,600. A copy of the Settlement Agreement as well as the Stipulated Order for Judgn ent entered by the WDOR are attached as Exhibit A. 3. Based on the assessment ratio of 100.705755% the total assessed value for 2014 is $1,607,868. Based on the 2014 effective tax rate of 2.4839%, and after the $63.73 first dollar credit, the correct property tax imposed on the Property for 2014 is $39,874.10. 4. As a result of the settlement and since Oshkosh Door paid $47,957.51, Oshkosh Door has overpaid the 2014 property tax on the Property in the amount of $8,083.41. 5. Under Wis. Stat. § 70.511(2)(b), the City is obligated to refund to Oshkosh Door the full $8,083.41 tax overpayment for 2014. WHEREFORE, Oshkosh Door demands payment from the City in the amount of $8,083.41, which Oshkosh Door is entitled under Wis. Stat. § 70.511(2)(b), and which refund should be sent to the undersigned agent -in -fact made payable to Oshkosh Door Company, c/o Robert Hill Law, Ltd. iOLTA Trust Account, 1339 County Road D Circle East, Maplewood, MN 55109. Dated at Maplewood, Minnesota this 29th day of March, 2016. Very truly yours, ROBERT HILL LAW, LTD. Robeil A. Hill RAl -1/kka Enclosures State of Wisconsin 0 DEPARTMENT OF REVENUE DIVISION OF STATE AND LOCAL, RNANCE NIANUFAGTUftING AND UTUTY DURCAU � GREEN BAY DISTRICT -AA 81 I _ 200 N, Jefferson Street, Suite 126 Green Bay, Wt 54301 -5100 Phone: 920- 448-5191 Fax: 920- 448 -5210 dormfqte18i(@fevenueA.no vAvw,rvenue.vj -aov March 24, 2016 MS. PAMELA UBRIG CLERK CITY OF OSHKOSH PO BOX 1130 OSHKOSH, WI 54903 -1130 Ms. Ubrig: Enclosed is a copy of the Wisconsin Tax Appeals Commission (TAC) Settlement Agreement that changes a 2014 full value manufacturing assessment. The change was made pursuant to Sec. 70.511, Wis. Stats,, Delayed action of reviewing authority. This order may allow the owner of the property to request a refund of taxes that were already paid; and may allow the municipality to recover some of the refund through the procedure described in Sec. 74.41. Wis, Stats., Charging back refunded or rescinded taxes. Also enclosed is publication Property Tax Refund Re nests and the Char eback Process (PA -600). If you intend to complete a chargeback, please remit all paperwork (PG -201, available on DOR's website) as soon as possible after issuing the refund, but no later than June 1, 2016. If you have any questions relating to the refund or chargeback, please call the Local Government Services Bureau at 608 - 261 -5374. This particular order is in regards to the following property:. Municipality: City of Oshkosh Owner: Oshkosh Door Company Site Address: 2501 Universal Street Local Parcel Number: 913- 286200 State identification Number: 81- 70- 266 - 8000002148 Tax Appeals Commission Docket Number: 15 -M -040 Aggregate Ratio: 1.007057545 Original 2014 Full Value Assessment Revised 2014 Full Value Assessment Amount of 2014 Full Value Change Land 312,500 290,400 - 22,100 Improvements 1,607,300 1,306,200 - 301,100 Total 1,919,800 1,596,600 - 323,200 Aggregate Ratio: 1.007057545 Original 2014 Equated Assessment Revised 2014 Equated Assessment Amount of 2014 E uated Change Land 314,700 292,400 - 22,300 Improvements 1,618,600 1,315,400 - 303,200 Total 1,933, 300 1,607,900 - 325,500 If you have any other questions, please contact me at 920 -448 -5197 or kurt, keller(c) revenue wi._gov. Sincerely, Kurt Keller, Supervisor, Green Bay Manufacturing and Utility Bureau District Office enclosures cc: Ms. Mary Krueger, County Treasurer, PO Box 2808, Oshkosh, WI 54903 -2808 SETTLEMENT AGREEMENT BY AND BETVVEEN OSHKOSH DOOR COMPANY AND THE WISCONSIN DEPARTMENT OF REVENUE Oshkosh Boor Company ("Oshkosh door") and the Wisconsin Department of Revenue ("Department") by their undersigned representatives, hereby enter Into this agreement in settlement of Elie Wisconsin real property assessments for the Assessment years Identified herein, for the properly located at 2541 Universal Street In the City of Oshkosh, effective as of the last date executed by all of the parties. WHEREAS, Oshkosh Door, as owner of the real property Identified herein, together with the Department, desire to conclusively and finally resolve the Issues being contested In Wisconsin Tax Appeals Commission Docket No. 15•M -040 regarding Oshkosh Door's Wisconsin real property assessment for the x.014 assessment period ( "TAC Appeal'), as well as Board of Assessors Appeal No. 81- 019- REO -15 regarding Oshkosh Door's Wisconsin real property tax assessment for the 2016 assessment period (nBOA Appeal "). NOW, THEREFORE, for good and valuable consideration, the receipt and sufficiency of. which are hereby acknowledged, Oshkosh Door and the Department hereby agree that 1. That the Deparimenf's original 2014 full value assessment (land and Improvements) of the property located at 2601 Universal Street in the City of Oshkosh, parcel no,.81 -70 -266. 13000002148, Is hereby modifled and shall be reduced to $1,696,500. 2. That Oshkosh boor will withdraw Its appeal to the Hoard of Assessors regarding the real property tax assessment of the property looated at 2501 Universal Street In the City of Oshkosh, parcel no. 81- 70- 266 - 8000002148, for the 2016 assessment period (BOA Appeal No. 81- 019- REO -15). i 3. That Oshkosh Door waives its right to further appeal the full value assessments (land and Improvements) for 2014 and 2015 for the property located at 2601 Universal' Street In the City of Oshkosh, parcel no. 81- 70.206 - 12000002148. 4. That Oshkosh Door waives the right to any interest that may be due under sec. 70.511(2)(b), Wfs, Stats. 6, That Oshkosh Door and the Department waive fees and costs and attorney's fees. fl'. That the partles shall file with the Wisconsin Tax Appeals Commission a Stipulation and Order for Dismissal of Dccket No. 15 -M•040 with prejudice and without costs, The portles further agree that this Settlement Agreement will not be filed with the Stipulation or be made part of the official record of the Tax Appeals Commiss#on's case file, 7. That Oshkosh Door and the Department agree that this Settlement Agreement constitUtes the entire agreement among them with respect to Oshkosh Door's 2014 and 2015 Wisconsin real property assessments for the property located at 2601. Universal Street in the City of Oshkosh, parcel no. 81- 70- 266 - 8000002148, and supersedes any prior understandings, agreements or representations by or among them, written or oral, to the extent they relate in any way to the subject matter hereof. Oshkosh Door and the Wisconsin Department of Revenue, by their signatures below, affirm that they have react and understand all the provisions of this Settlement Agreement and agree to comply with all terms herein. They represent and warrant that the undersigned individuals are duty authorized to enter Into and execute this Settlement Agreement. OSHKOSH DOOR COMPANY .�. By: �nuc By: ,�►d lo•t Date 31)/16 (Pease W Namaj _ P 6F. 1= i�tio »c4 (Pa sa PA MA) Robert A, Hill Petitionoes Attorney Date DEPARTME E _,T —tot 6 Timothy Dr sc(r,JJ Data nireotor- anufacturing 8, Utility 13ureau Division of State and Local Finance /1 "r f, f Carley J. POO Klesling pate Respondent's Attorney �_...�I0�0 STATE OF WISCONSIN STATE BOARD OF ASSESSORS MAIL DROP #6 -97 P.O. BOX 8971 MADISON, WISCONSIN 53708 ACKNOWLEDGEMENT OF OBJECTION WITHDRAWAL OSHKOSH DOOR COMPANY, PETITIONER APPEAL NO.; 81- 019- REO -15 STATE IDENTIFICATION NO. 81- 70- 266 -R- 000002148 VS WISCONSIN DEPARTMENT OF REVENUE, RESPONDENT TO: OSHKOSH DOOR COMPANY AND: ,PAMELA R UBRIG - CLERK 2501 UNIVERSAL ST C OF OSHKOSH PO BOX 2468 PO BOX 1130 OSHKOSH Wl 54903 -2468 OSHKOSH Wl 54903 -1130 This acknowledges receipt on 311612016, by the State Board of Assessors, of your withdrawal of your objection to the 2015 manufacturing property assessment for property located at 2501 UNIVERSAL ST, C OF OSHKOSH, By submitting this withdrawal you waive your right to be heard further by the Wisconsin Tax Appeals Commission. The full value assessment valuation as stated below shall be sustained: Land Improvements TOTAL 2015 Full Value Assessment $ 290,400 1,306,200 $ 1,596,600 Dated this 2 S' day of zo ! 6 cc: Green Ray Manufacturing & Utility Office By : Bonnie Jorstad, Wl Tax Appeals Commission Timothy Dra cic, Chairman Agent: ROBERT A HILL Phone: (608) 266 -3845 ROBERT HILL LAW LTD 1339 COUNTY RD D CIR E MAPLEWOOD MN 55109 -6004 cfmli