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1. Requests for Abatement of Special Assessments - Dick Brady & Howard StockwellClity of Kalispell Post Oefict, Box 1997 - Kaflspell. Montana 5990 t-1997 - Telephone (406'17�8-? 70 Fax (406)758-7158 REPORT TO: Mayor Kennedy and City Council Members FROM: Amy Robertson, Finance Director James Patrick, City Manager SUBJECT: Request for abatement of City Specials MEETING DATE: April 18, 2005 BACKGROUND: Two requests for relief from City Specials have been received by the Finance office. Howard Stockwell owns a parcel of property which includes the alley and a portion of California Street. A map of the property was provided along with a memo from Fred Zavodney in Public Works with his recommendation at our last meeting, He is requesting a refund of $300 for assessments on the 600 sq. ft. of Colorado Street. He is willing to deed that portion to the City and requests $300 additional for that property. He does not want to deed the remaining alley since he owns property on both sides of the alley which he uses and maintains. The square footage of the entire parcel is 8,172 feet. We recommend the City acquire the 600' of Colorado Street and reimburse Mr. Stockwell the requested $300. Mr. Brady is requesting relief from City assessments on his residential lot which has been determined to be in the flood plain and is unbuildable. The tax bill has $2 in real estate tax and $553 in specials —see tax notice. This lot is adjacent to the residential lot which he lives on and pays special assessments on. It is recommended that assessments be rebated for the previous three years and removed from future tax notices. The previous Council's policy is to review these on an individual basis. Past practice -we have gone back 10 years, however, recent practice has been three years. Both these property owners are paying assessment on their residences which are adjacent to these properties. RECOMMENDATION: Council authorize staff to abate the assessment of City specials on Dick Brady's property and reimburse for three years; and authorize staff to make a reimbursement for $300 to Howard Stockwell and purchase 600 sq. ft. of Colorado Street for an additional $300. arnes atrick City Manager I UIT, I UU-91-11-1 - Mu� To: Amy Robertson, Finance Director From. Fred Zavodny, Project Manager Re: Stockwell request for exemption from City Special Assessments Mr. Howard Stockwell has requested an exemption from city special assessments on a vacant parcel of land that he owns in the vicinity of Fifth Ave V%7N and Colorado Street. It is a small irregular shaped parcel of land that is too small to build on. Currently the annual city special assessments amount to $133.32. The property has a city sewer main, a solid waste container site, an extension of Sixth Alley WN and a portion of Colorado Street on it. Mr. Stockwell feels that the extent of these public encumbrances are valid justification for an exemption froth city special assessments. The attached map illustrates the relationship of the encumbrances to the property. Recommendation: I believe that the extent of the public encumbrances on this property justify an exemption from city special assessments. It may he in the best interest of both Mr. Stockwell and the City to enter into negotiations to transfer ownership of this parcel of land to the City, The City has utilized this property for public purposes for approximately 50 years and has unquestionably established a prescriptive or implied right of perpetual usage. C-U'VED P" L CITY CLERK A L 6�� Z,� C-e,� -,nee -7Z z4 li ---------------------------------------------------------------------------------------------- 75 0629945 1M STOCKWELL HOWARD A & BETTY - 4M 874 5tE AVE WN 50 END 0000 0000 SEQ 88 HEADER RECORD TRAY PRFT GO SQFT KALISPELL 8,172 MT 599013512 50 END 9204 7850 BE LIGHTING 50 TRAY 047 50 END 9205 00 KAL STORM SEWER TRAY 047 3328 9E 50 FND 9248 00 KAL URBAN FOREST DST TRAY 50 ENE) 9249 7850 SE 00 KAL SPEC MAINT .14 DIST1 TRAY 1 TR SANAF IN SE�TO 72821 71 0 CITY WN LOTS 2201 .18 123 X 3.3000 = 4.05 07396607212070000 Type of Property Market Value eal Estate 123 Taxable value 4,05 No Buildings Assessed Totals 123 4.05 hll Breakdown of Consolidated Lemand Tax - 100 CONSOLIDATED .0 808 300 GENERAL SCHOOLS .100760 .27 .41 200 STATE - UNIVERSITY 400 STATE - SCHOOL AID .006000 .02 16 1000 FLAT VAL COM COLLEGE .011140 .0s 600 FLATHEAD HIGH SCHOOL .040000 .077810 :32 4300 KAL CITY ELEM 75 .147310 .60 9028 SHERIFF .029170 .12 9029 COUNTY HEALTH INS .002711 .01 9030 NOXIOUS WEEDS .001833 .01 9052 BOARD OF HEALTH .005000 .02 9065 KALISPELL MOSQUITO .000520 .00 9170 KALISPELL CITY 142000 .58 9177 KAL HEALTH INS .013000 .05 Total Consolidated Levy and Tax (Total Taxable Value X .646062) 2.62 Special Taxes or Fees lot Installment 204 KAL LIGHTING 50 .000000 9248 KAL URBAN FOREST DST .000000 12.26 5.52 9205 KAL STORM SEWER 9249 KAL SPEC MAINT DISTI .000000 .000000 7,62 41.27 Special Taxes or Fees 2nd Installment 204 KAJ, LIGHTING 50 .000000 12.26 9205 KAL STORM SEWER .000000 7.61 9248 KAL URBAN FOREST DST GOOOOO 5.51 9249 KAL SPEC MAINT DISTI .000000 41.27 Total Special Taxes or Fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . 133.32 Total Consolidated Tax and Special Taxes or Fees . . . . . . . . . . . . . 135.94 First installment due 11/30/04 . . . . . . . . . . . . . . . . . . 6798 Second installment due 5/31/05. . . . . . . . . . . . . . . . . . . . . . . . . . . 67.96 --------------------------- -------------------------------------------------------------------------------- 135 94200443098 --- -- --------- Dick Brady 1983 Bluestone Kalispell, MT 59901 City of Kalispell 312 1$1 Ave East Kalispell, MT 59901 Re: Lot 67-South Meadows xmz� I own a vacant lot in South Meadows Subdivision (Lot 67). The lot was reclassified by the County Assessor to be non -buildable. The property is in the flood plan and has been completely underwater for two to the four years that I have • the lot. I have included documentation and photos for your review. Sincerely, PROPER'lY SUBJECT TO TAXATION 07/15/2003 ASSESSMENT CODE: 0000975993 FLATMEAD COUNTY SCHOOL[IISTRiCT: 75 MILL LEVY: 604.835 nge comparison and reflect legislative value mitigation clue to valuation phase -in, homesteatVeomstead exemption, and tax rate lR) identifieg the property as having new eonstruction or -destruction. Also, please review the "IMPORTANT INFORMATION" Return this portion with SECOND INSTALLMENT payment by 05/31/05. Assessor No. 0975993 Sch. Dist. 75 Tax Bill No. 200444155 Property Description Below Mailing address as of 09/20/04 Tax RICHARD J & MARILYN BRADY 1983 BLUESTONE KALISPELL MT 59901 56425 2004 Real Estate 282.11 Penalty........... Interest.......... Total ............. IUImR�ftYI1uVIIIViu�R�'µwN��I�IIUM@d P R O P E R T Y T A X E S D U E 6080 2004 REAL ESTATE TAXES Patter Arnold, Flathead County Treasurer Tax Bill # 200444155 Mailing: Soo S Main St, Kalispell MT 59901 School District 75 Location: 935 1st Ave W, Kalispell MT e Phone: (406) 75rsµ56r30 Geocc,de G7396619118i10� 00 Parties with Ownership Interest - AS OF 1/1/04 - SEE REVERSE FOR ADD'L INFORMATION Owner of Record ...... BRADY, RICHARD J & MARILYN Address.. ........... .1983 BLUESTONE KALISPELL MT 59901 Sn Tn Rn Property Description Lot Block 19 28 21 SOUTH MEADOWS L 64,65,66,67 AMD 67 Type of Property Market Value Taxab Value Real Estate 651 21.48 No Buildings Assessed -----__-----_-- Totals 651 651 21.48 - - - - - SUMMARY OF TAXES, LEVIES & FEES . (Items marked with * are paid in the First Installment only) COUNTY .068808 1.48 SHERIFF .029170 .63 COUNTY HEALTH INS .002711 .06 NOXIOUS WEEDS .001833 .04 BOARD OF HEALTH .005000 .11 SUB -TOTAL - Taxes For County Functions... .107522 2.32 STATE - UNIVERSITY .006000 .13 GENERAL SCHOOLS .100760 2.16 STATE - SCHOOL AID .040000 .66 FLAT VAL COM COLLEGE .011140 .24 FLATHEAD HIGH SCHOOL .077810 1.67 FOAL CITY ELEM 75 .147310 3.16 SUB -TOTAL - Taxes For Education......,.... .383020 8.22 KALISPELL CITY .142000 3.05 KAL HEALTH INS .013000 .28 AL STOI�ZM SEWER 77.05 KAL URBAN FOREST DST 55.81 KAL SPEC MAINT DISTI 417.51 SUB -TOTAL - Taxes For City Functions..... .155000 553.70 KALISPELL MOSQUITO .000520 .01 SUS --TOTAL - Other Taxes And Fees......... .000520 .01 Total Mills Levied .646062 Total Taxes and Fees . . . . . . . . . 564.25 First installment due 11/30/04. . . . . . . . . . . . . . . . . . . . 282.14 Second installment due 5/31/05. . . . . . . . . . . . . . . . . . . 282.11 One mill in Flathead County equals $157165. Receipt returned only upon request. a oeaa��ex� w REVENUE . Montana Department of Revelr&-a-4_______�__4v____- Compliance, Valuation & Resolution Request for Informal Review This procedure is in compliance with the MCA. This form must be filed within 30 days upon receiving your initial Notice of Assessment. 4� pe of tax you are disputing %;Pa Gn, Natural Resource, Income, etc.) ._.. is Form (if different from above) County of Account Number FEIN Geocode ��12 �! ' Fax # (_—) E-Mail Montana Form AB 26 Rev. 3-200o the assessment f appraisal provided to me by the Department of Revenue for the f€ hawing reasons tasoning for your dissatisfaction. Please include the tax periods you are disputing.): y (tf more space is needed, please attach to this form.) request a review of my assessment using only the information I have submitted_ or 0 1 request an informal review meeting to provide additional information. Silntur Date Mail completed for* to: t. of Revenue,C Boa 920, Kalispell, MT 59903-0920 FOR DEPARTMENT USE ONLY As a result of this informal review, an adjustment was ,7 was not made for the following reasons: r� i_ _ _ Reviewed 6y: u-- ' 1&• Title t Role_ The results of this informal review were sent to the customer on (Date): If you are dissatisfied with this decision, you may request further review. For property assessments, file an appeal with the County Tax Appeal Board (CTAB). On issues of employee -employer relationship and independent contractors, contact the Dept. of Labor. Inheritance & Estate tax issues other than refund denials will be settled through District Court. For all other issues arising from the Department your claim may be heard by the Office of Dispute Resolution by filing farm #CVR-01. All claims must be filed within 30 days of receiving this decision. 416