CITY ATTORNEY'S OFFICE MEMORANDUM
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- Melinda Waters
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1 CITY ATTORNEY'S OFFICE MEMORANDUM February 22, 2016 TO: City Council FROM: SUBJECT: Tim Wellnitz, Assistant City Attorney excessive assessment from Associated Bank NA in the amount of $16, excessive assessment from Best Buy/BSV, LLC in the amount of $30, excessive assessment from Best Buy/BSV, LLC in the amount of $ excessive assessment from BLWL, LLC in the amount of $4, excessive assessment from Carol H. Campbell Survivor s Trust in the amount of $5, excessive assessment from Carol H. Campbell Survivor s Trust in the amount of $32, excessive assessment from Carol H. Campbell Survivor s Trust in the amount of $29, excessive assessment from Campbell Administrative Trust in the amount of $9, excessive assessment from Certified Parts Corporation in the amount of $18, excessive assessment from Certified Parts Corporation in the amount of $3,
2 excessive assessment from Certified Parts Corporation in the amount of $6, excessive assessment from Janesville Exchange Project in the amount of $16, excessive assessment from JBRC Investments, Ltd. in the amount of $8, excessive assessment from JBRC Investments, Ltd. in the amount of $7, excessive assessment from JBRC Investments, Ltd. in the amount of $2, excessive assessment from Menard, Inc. in the amount of $200, excessive assessment from Mutual Savings Bank in the amount of $11, excessive assessment from Rosebud Partners, LLC in the amount of $75, Relates to Strategic Plan Strategic Goal - N/A Executive Summary Excessive assessment claims against the City of Janesville for tax year 2015 under Wis. Stat have been received as follows: CLAIM OF ASSOCIATED BANK NA Associated Bank NA is the owner of property located at 2720 N. Lexington Drive. Attorney Don M. Millis on behalf of Associated Bank NA filed a claim for excessive assessment. Tax Parcel No Associated Bank NA seeks a refund of the alleged excessive assessment for tax year 2015 in the amount of $16, plus interest. CLAIM OF BEST BUY/BSV LLC BSV, LLC is the owner of property located at 3201 Humes Road. Attorney Robert A. Hill on behalf of Best Buy/BSV, LLC filed a claim for excessive assessment. Tax Parcel No Best Buy/BSV, LLC seeks a refund of the alleged excessive assessment for tax year 2015 in the amount of $30, plus interest. 2
3 CLAIM OF BEST BUY/BSV, LLC BSV, LLC is the owner of property located at 3201 Humes Road. Attorney Robert A. Hill on behalf of Best Buy/BSV, LLC filed a Claim for excessive assessment. Tax Parcel No Best Buy/BSV, LLC seeks a refund of the alleged excessive assessment for tax year 2015 in the amount of $53.24 plus interest. CLAIM OF BLWL, LLC BLWL, LLC. is the owner of property located at 509 W. Milwaukee Street. Attorney Patrick D. Whiting on behalf of BLWL, LLC filed a claim for excessive assessment. Tax Parcel No BLWL, LLC seeks a refund of the alleged excessive assessment for tax year 2015 in the amount of $4, plus interest. CLAIM OF CAROL A. CAMPBELL SURVIVOR S TRUST Campbell Survivors Trust is the owner of property located at 303 W. Court Street. Attorney Patrick D. Whiting on behalf of Campbell Survivors Trust filed a claim for excessive assessment. Tax Parcel No Campbell Survivors Trust seeks a refund of the alleged excessive assessment for tax year 2015 in the amount of $5, plus interest. CLAIM OF CAROL A. CAMPBELL SURVIVOR S TRUST Campbell Survivors Trust is the owner of property located at 4323 Milton Avenue. Attorney Patrick D. Whiting on behalf of Campbell Survivors Trust filed a claim for excessive assessment. Tax Parcel No Campbell Survivors Trust seeks a refund of the alleged excessive assessment for tax year 2015 in the amount of $32, plus interest. CLAIM OF CAROL A. CAMPBELL SURVIVOR S TRUST Campbell Survivors Trust is the owner of property located at 15 W. Milwaukee Street. Attorney Patrick D. Whiting on behalf of Campbell Survivors Trust filed a claim for excessive assessment. Tax Parcel No Campbell Survivors Trust seeks a refund of the alleged excessive assessment for tax year 2015 in the amount of $29, plus interest. CLAIM OF CAMPBELL ADMINISTRATIVE TRUST Campbell Administrative Trust is the owner of property located at 1215 Black Bridge Road. Attorney Patrick D. Whiting on behalf of Campbell Administrative Trust filed a claim for excessive assessment. Tax Parcel No Campbell Administrative Trust seeks a refund of the alleged excessive assessment for tax year 2015 in the amount of $9, plus interest. 3
4 CLAIM OF CERTIFIED PARTS CORPORATION Certified Parts Corporation is the owner of property located at 2501 Milton Avenue. Attorney Patrick D. Whiting on behalf of Certified Parts Corporation filed a claim for excessive assessment. Tax Parcel No Certified Parts Corporation seeks a refund of the alleged excessive assessment for tax year 2015 in the amount of $18, plus interest. CLAIM OF CERTIFIED PARTS CORPORATION Certified Parts Corporation is the owner of property located at 2020 E. Milwaukee Street. Attorney Patrick D. Whiting on behalf of Certified Parts Corporation filed a claim for excessive assessment. Tax Parcel No Certified Parts Corporation seeks a refund of the alleged excessive assessment for tax year 2015 in the amount of $3, plus interest. CLAIM OF CERTIFIED PARTS CORPORATION Certified Parts Corporation is the owner of property located at 1111 W. Racine Street. Attorney Patrick D. Whiting on behalf of Certified Parts Corporation filed a claim for excessive assessment. Tax Parcel No Certified Parts Corporation seeks a refund of the alleged excessive assessment for tax year 2015 in the amount of $6, plus interest. CLAIM OF JANESVILLE EXCHANGE PROJECT Janesville Exchange Project is the owner of property located at 1106 Humes Road. Attorney Don M. Millis on behalf of Janesville Exchange Project filed a claim for excessive assessment. Tax Parcel No Janesville Exchange Project seeks a refund of the alleged excessive assessment for tax year 2015 in the amount of $16, plus interest. CLAIM OF JBRC INVESTMENTS, LTD. JBRC Investments, Ltd. is the owner of property located at 1310 Plainfield Avenue. Attorney Patrick D. Whiting on behalf of JBRC Investments, Ltd. filed a claim for excessive assessment. Tax Parcel No JBRC Investments, Ltd. seeks a refund of the alleged excessive assessment for tax year 2015 in the amount of $8, plus interest. CLAIM OF JBRC INVESTMENTS, LTD. JBRC Investments, Ltd. is the owner of property located at 1620 Newport Avenue. Attorney Patrick D. Whiting on behalf of JBRC Investments, Ltd. filed a claim for excessive assessment. Tax Parcel No JBRC Investments, Ltd. seeks a refund of the alleged excessive assessment for tax year 2015 in the amount of $7, plus interest. 4
5 CLAIM OF JBRC INVESTMENTS, LTD. JBRC Investments, Ltd. is the owner of property located at 300 River Street. Attorney Patrick D. Whiting on behalf of JBRC Investments, Ltd. filed a claim for excessive assessment. Tax Parcel No JBRC Investments, Ltd. seeks a refund of the alleged excessive assessment for tax year 2015 in the amount of $2, plus interest. CLAIM OF MENARD, INC. Menard, Inc. is the owner of property located at 2001 Morse Street. Attorney Brian M. Brejcha on behalf of Menard, Inc. filed a claim for excessive assessment. Tax Parcel No Menard, Inc. seeks a refund of the alleged excessive assessment for tax year 2015 in the amount of $200, plus interest. CLAIM OF MUTUAL SAVINGS BANK Mutual Savings Bank is the owner of property located at 2111 Holiday Drive. Attorney Patrick D. Whiting on behalf of Mutual Savings Bank filed a claim for excessive assessment. Tax Parcel No Mutual Savings Bank seeks a refund of the alleged excessive assessment for tax year 2015 in the amount of $11, plus interest. CLAIM OF ROSEBUD PARTNERS, LLC Rosebud Partners, LLC is the owner of property located at 3100 Deerfield Drive. Attorney Patrick D. Whiting on behalf of Rosebud Partners, LLC filed a claim for excessive assessment. Tax Parcel No Rosebud Partners, LLC seeks a refund of the alleged excessive assessment for tax year 2015 in the amount of $75, plus interest. City Recommendation The City recommends denial of these claims. Suggested Motion I move to deny and authorize the Administration to deny all 18 excessive assessment claims received and placed on today s agenda. Background Under Wis. Stat a property owner may file a claim alleging an excessive property assessment by January 31 of the year in which the tax based upon the contested assessment is payable. Options Deny the claims. Approve the claims. Analysis The 2015 Board of Review acted properly in upholding the 2015 assessments at the time those were appealed. 5
6 Conclusions The City should deny these claims. Restated City Recommendation The City recommends denial of these claims. cc: Mark Freitag, City Manager Maxwell Gagin, Assistant to the City Manager 6
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