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03/15/99 Robertson/Southfield Park TaxesDate: March 15, 1999 To: Al Thelen From: Amy Robertson RE: South Field Park Taxes Per your request, I recently looked into the taxes for South Field Park. It was interesting to find that they were just paid on Thursday March l I'. The Taxes were paid on assessor #75-000115 for two lots. That property has since been split into five lots. The taxes paid on that property were $13,302.08 plus penalty and interest. Both halves were paid last week. The County did not have a `B" on the tax notice so there was no deposit into the increment district. Monty Long has indicated to me that since it is already paid that he can't void and rerun this tax notice for the district. It would require refunding the taxes paid to the property owner. I noted that the City also failed to get the specials on this assessor number and I've asked public works to get that information so that they can be billed manually. Its about $1,100. This property was sold and the papers filed at the County in July 1997. The developers agreement was signed and filed in February 1998. Most people would assume that all of this money ($13,302) would go to the increment district, however, that is not the case. The value of the district as a whole is compared to the district in the base year and a percentage is determined. In the case of this district, the growth rate was 1.8%. We get 1.8% of all of the taxes paid in this district. Had this property been coded properly at the County we would have received $239 in the Airport Increment fund. One of the problems with the values for the district has to do with personal property. The personal property was valued at 8% in the year the district was formed. It is now at 6 % and so a loss of total value has occurred in the district. We will receive personal property reimbursements some time after the Personals are due (July). Its also interesting to note that some of the personal property from Increment district "C" is being transferred to increment "A" as properties move out of the Gateway mall and to the new Downtown shopping area.