HomeMy WebLinkAbout08. 17-594 DECEMBER 12, 2017 17-594 RESOLUTION
(CARRIED 6-0 LOST LAID OVER WITHDRAWN )
PURPOSE: APPROVE PARTIAL REFUND OF PROPERTY TAXES / 2401 W.
WAUKAU AVENUE/PROVIDENT PROPERTIES, LLC
INITIATED BY: CITY ADMINISTRATION
WHEREAS, the following property taxes were assessed improperly, per
Wisconsin State Statutes 74.33 (1)(a), and a partial refund of the tax due is appropriate:
PROVIDENT PROPERTIES, LLC
2401 W. Waukau Avenue
Oshkosh, WI 54904
(Parcel13-2952-00-00) 2016 $2,440.92
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 and
refund the sum of$2,440.92 to Provident Properties, LLC for property located at 2401 W.
Waukau Avenue in the City of Oshkosh.
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
74.42.
Funds for this purpose are appropriated from:
Account No. 100-0908-6469-00000 General Fund - Uncollectible Accounts
TO: Mayor and Members of the Common Council
FROM: Lynn A. Lorenson, City Attorney
DATE: December 5, 2017
RE: Approve Partial Refund of Property Taxes / 2401 W. Waukau Avenue / Provident
Properties, LLC
BACKGROUND
2401 W. Waukau Avenue is a small commercial building located in the area behind the outlet
mall owned by Provident Properties, LLC. In 2015-16 the building was remodeled resulting in
a change in the assessments for 2016 and 2017. The Division of Assessment Practices discovered
a clerical error had been made which overstated the degree of remodeling complete to the
building as of January 1, 2016. Unfortunately, the overstated remodeling caused an assessment
to be made on the real property improvements that had not yet been completed and did not
exist on the date of the assessment. The 2017 level of assessment includes the completed
remodeling and is correct, needing no adjustment.
ANALYSIS
Wisconsin Statutes allow a governing body to refund or rescind taxes when errors are made in
assessments for property that did not exist on the date of the assessment. Staff is proposing to
use the statutory process to correct the error in assessment for the 2016 assessment year.
FISCAL IMPACT
This adjustment will result in a partial tax refund of $2,440.92.
City Hall, 215 Church Avenue P.O. Box 1130 Oshkosh, WI 54903-1130 920.236.5000 http://www.ci.oshkosh.wi.us
RECOMMENDATION
Staff recommends approval of the Resolution partially refunding 2016 taxes paid.
y Submi
Lorenson
City Attorney
Approved:
Mark A. Rohloff
City Manager
City Hall, 215 Church Avenue P.O. Box 1130 Oshkosh, WI 54903-1130 920.236.5000 http://www.ci.oshkosh.wi.us