Austin Property Values Under Fire
Widespread Tax Protests:
Numerous Austin residents and businesses appeared to challenge their new property and inventory tax valuations, citing issues like old buildings, poor conditions, and incorrect measurements.Council's Responsive Review:
City officials generally agreed to recheck disputed properties and business inventories, indicating a willingness to re-evaluate specific assessments based on citizen complaints.Major Commercial Disputes:
High-profile properties, including the Scarbrough Building and the Austin Hotel, faced challenges over valuations, with detailed arguments regarding square footage, depreciation, and factors like "economic obsolescence."Diverse Grievances Addressed:
Protests covered unique situations such as properties lacking essential utilities, disputes over correct zoning for assessment, and complex business inventory calculations involving goods in transit.
Full Transcript
CITY OF AUSTIN, TEXAS MINUTES OF THE CITY COUNCIL CITY OF AUSTIN, TEXAS Recessed Meeting April 30, 1948 2:00 Ρ.Μ. Council Chamber, City Hall 340 340 The meeting was called to order, with Mayor Miller presiding. Roll Call Present : Councilmen Glass, Johnson, and Thornberry. Absent : Councilman Bartholomew Present also: W. T. Williams, Jr., Tax Assessor and Collector; Howard Bull, Rickey Key, L. Theo Bellmont, members of Tax Board of Equalization. Mary E. Johnson Craddock and Fanny A. Johnson - 2006 Wichita Mrs. Craddock stated the house was valued too high, that it was 45-50 years old and in a terrible state of repair. She stated the land value was the same as others, but her objection was that her property faced the back of Hillsburg Cafe, and the garbage cans, etc., make an unsightly condition, which makes her property hard to rent. She further stated that she is the only one in the block facing the back of the Cafe. Council stated the boulding would be rechecked. George S. Dowell, for 0. B. Wukasch Wukasch Bros. Cafe, 2002 Guadalupe Mr. Wukasch appeared before the Council. He stated the land was raised from $1,295 to $4,750, and improvements from $2,605 to $3,070. It was explained to him the worth of his land, and that the unit is $250.00 a front foot, plus the depth, and alley influence, and if his were changed the Whole block would have to be changed. He agreed on the land value, but asked that his equipment, which is ten years old and cost less than $2,000 be rechecked. Council agreed to recheck the equipment. 341 341 CITY OF AUSTIN, TEXAS Miss Lillie Zakrison 807 Park Blvd. Miss Zakrison stated her land was raised from $415 to $1,000, and dwelling from $4,085 to $6.920. She was afraid the appraisers had included some land back of her garage that was fenced in, but in reality belongs to the Catholic Church. Her lot is 65 x 150. It was explained how she was appraised--$20.00 a front foot, and 11,222 square feet of floor space at $4.95 per square foot. She stated they valued only the outside of the house. Dwelling to be reckecked. R. Dean Moorhead Lot 1, Block 7, Westfield "A", Map 152, Item 20. Mr. Moorhead stated this was a triangular piece of property which he bought last October for $3.000 and got the tax statement the next week after he purchased it, valued at full value at $4,035. Mr. Williams stated he was assessed $2,690 on his lot which is an irregular shaped lot, valued at $13.00 a front foot. Mr. Williams stated that the assessed value should have been $2,020 instead of $2,690. Mr. Moorhead asked about the 10 foot strip deeded to the City, and it was explained that it had been taken off his valuation. E. A. Gathright - - 300 East 10th Street Mr. Gathright felt that the depreciation had not been quite enough, and that the men that appraised the house did not come inside. He stated the house was old, somewhere around 80 years. He would like to have it rechecked, but wanted to know when the men could come. He stated that he made additions 22 years ago, but 2/3 of the house is old--only 1/3 new. To be checked, May 1st, at 9:00 A.M. Mrs. N. A. B. Fuller Lot 18, 1105 Angelina Street, 1106 Comal, and two old garages Mr. Williams stated, at 1105 Angelina, 1288' space and attic of about 598, given unit of $2.30 and 30% depreciation, $2,060 full valuation and assessed at $1,300. The other building on Comal, 320 square feet, $2.10, with 35% depreciation, made full value of $300.00. Little house in rear of Comal Street, given a value of $10,00, making $323.70. Mrs. Fuller felt that since they are so old, they shouldn't be given such high values. Council decided to have it checked again. She stated the house on Hackberry Street is the oldest house in East Austin. No complaint on this, as the building was decreased $190.00, but land increased $95.00 but no complaint. - 342 342 CITY OF AUSTIN, TEXAS Mrs. Fannie Montgomery Hunt Represented by Coleman Gay 2nd and Congress 7th and Congress, Tally-Ho 8th and Congress, NW corner Mr. Gay stated that they though 35% depreciation on the property at 2nd and Congress light, that the over-all value is $31,200 according to the assessed valuation. He stated that the property has not increased in that section of town, as it has in other parts, and the corner influence should be considered. It was assessed at $327.87 per front foot. The Council stated it was assessed perhaps well under, but they would have it rechecked. - 7th and Congress, Tally-Ho Restaurant Land assessed at $112,150. The Board gave a cut on the improvements. Was set for $29,150, but the Board cut it down to $25,020. Judge Gay stated the building is very old and has never had anything done to it except some patch work. He stated regardless of what unit, it was assessed at or what depreciation given, it was too high. Mr. Williams explained the depreciation; 25% for the first floor, 40% for the second, and 50% depreciation for the third. The Mayor told Mr. Gay it was in for less than 1/3 of its actual value, andhe had another 25% lee-way for high times. The Mayor stated the values were all too low in that section. Northwest corner of 8th and Congress - Land assessed at $68,020 and improvements at $13,510. Mr. Gay was concerned about the rear 60' which is a steep incline. The first 90' has been excavated to street level, and he thought is dhould not be valued the same as across the street east of Congress avenue on level lots. Mr. Willaims stated that this was taken into consideration and only & of the corner influence had been used. Mr. Gay stated that $434.78 for the rear 60' of the lot is what they had for the east portion of the lots directly across the street across Congress Avenue. He thought those level lots worth more than these hilly back lots. Mr. Williams stated the adjustment on the hill was approximately 14 or 15%, and the land value was based on the same value except for this adjustment. The Council said they would have it rechecked. Denzil Dickerson 511 Rio Grande Street Mr. Dickerson thought the valuation was too high. Mr. Williams expalined the value assessed. 38 x 69', $130.43 adjustment for shallow bt, given $110.87 for each unit. $4,213 full value; $2,810 assessed value of lot. Mr. Dickerson said he used this for his home as well as business. Council said they would have it rechecked. Bert Bloor Lot 4 & N 15' of 3, Block 50, Map 7, Item 11; Lots 7,8,9, Block 28, Map 11, Item 66; Lot 9, Block 42, Map 11, Item 110; Lot 10, Block 42, Map 11, Item 111; Lot 92x150' C, Block SD, Outlot 2, Div. Z, Map 94, Item 168. CITY OF AUSTIN, TEXAS 343 Mr. Bert Bloor stated the property was assessed in 1948 at 2/3 of their new value and assessing them again was not right. The new appraisal of improvements, $20,590 Safeway Store and store adjoining it, would make about $31,000 cost. The Safeway Building, overall is 50x130. The 1s 36x72. He stated they have to use 10' on adjoining lot for the store, and now they take the corner basis. Mr. Williams stated the larger building has 5800 square feet, and the other 2850 square feet, and they used $3.50, with 20% depreciation. Mr. Bloor stated he was assessed $1500 for the awning, which he thought should be included in the cost of the building. The Mayor thought $1500 was a little high for the awning, but Mr. Williams stated the assessed valuation for the canopy was about $800 or $900. Mr. Bloor stated he was not objecting to the land value, but it was the new building. The Mayor stated this was in for less than है, and that he was on a main artery, and the land values are up, and that peak or inflation values were not taken in this appraisal. Brazos between 4th and 5th Mr. Bloor stated the building was in at $20,240, making about a $30,000 value. He stated the land was not so bad, but the improvements are not right, as they could not increase, but depreciated instead. - Filling Station, 5th and Nueces No complaint on the improvements there--just didn't know if the land was valued correctly. Lots 7,8, and 9, Block 23. Nalle Property Mr. Bloor stated the square footage on that fooled everyone improvements cost less than what they are in for now. All improvements were built from an old building in 1929 and 1938. Mr. Bloor stated his main objections were to the improvements on the various buildings. The Council stated it would have a restudy made and look at the property that was constructed of the old building, and look into the matter of the awnings, but the Council didn't feel that this property was terribly high. - - Mr. Herman Jones Lots 6 & 7, Block 1, Outlot 63, Division D, Map 58; Lots 8 & 9, Block 1, Outlot 63, Div. D, Map 58; Center 46'x100' and West 100'. (Councilman Thornberry not present at this hearing) Mr. Jones, representing Zeta Tau Alpha Sorority on 28th and Nueces, stated he believed the assessment had been made in the thought the land was zoned Commercial, but it is zoned "B", and should take a lower assessment per front foot. This is to be checked for correction in zoning. Mr. Jones stated the improvements were assessed at $47,530. They were built in 1939, and cost $54,729 to build. Mr. Jones asked that it be considered if it were felt it was not figured correctly. MINUTES OF THE CITY COUNCIL CITY OF AUSTIN, TEXAS Recessed Meeting April 30, 1948 2:00 Ρ.Μ. Council Chamber, City Hall **NOTE** PAGES 344 and 345 missing from BOOK 24 Section 1 Mrs. Rob Harris CITY OF AUSTIN, TEXAS 611 Park Place 346 Mrs. Harris is not satisfied with the appraisal of the house or the lot. She said the lot next to hers was covered with just fill-in dirt, and could not put a foundation of any kind for a house, and just hoped it could be cut. To be checked again. ---- Howard T. Cox, for Merritt, Schaeffer & Brown Inventory Mr. Cox stated that Merritt, Schaeffer & Brown operate on a fiscal year basis. They submitted figures based on fiscal calculations. Their inventory was taken July 31st, and the Tax Department had them assessed at $20,000. Mr, Key explained they had made a comparison of other inventories at the same time of year, and assessed them at that figure. Mr. Cox gave figures on gross sales from August 1, 1946 to December 31, 1946, $228.703. Beginning inventory in August, $24,874.95, purchases plus beginning inventory. In July 1947, the gross profit was $34.55%. Mr. Key said other stores are in now way near those figures. Hutchins Bros. - $63,500 full value. Reynolds-Penland, $38,000. Joseph Man's Shop, $42,000. $8,000 against those figures. The Mayor stated if they made a sworn statement, there wasn't much that could be done. Mr. Cox stated there was a difference in Merritt, Schaeffer & Brown and the others, as all their spring merchandise comes in in February. Other stores are branch stores. Mr. Williams asked if the figures presented a true picture on the first of January. Mr. Key stated they couldn'tssee how the inventory on January 1, at $8,000, when they did so much business, and that it could not compare with other stores. Mr. Cox invited someone from the City to go down there and go over their figures. Council stated they would have someone go down and go over the figures with Mr. Fox, perhaps Mr. Huffman. 0. N. Bruck Letter handed to Mr. W. T. Williams, Jr. to check. C. A. Dye To be checked. Did not appear before the Council. 0. A. Willhoite - - Lot 1, Block 2, Westfield A. Mr. Willhoite stated his lot was just across the tracks, and when he bought it was his understainding the tracks would be moved, and he wished they would wait until then to raise the taxes. He was raised from $265 to $3,080, and he thought it was too much. He was raised in 1945 from $265 to $950, and he was told there would be no increase for another five years. CITY OF AUSTIN, TEXAS 347 347 Mayor Miller explained that this part of town had just grown up, and that it had been taxed lower than the 10th Ward. Mr. Key gave the dimensions of this lot as being 210 x 193' x 172'x208', approximately an acre. Mr. Willhoite did not feel it should be assessed so much, and pointed out that the taxes on a vacant lot had been increased 1162%. V. A. Cuneo Cuneo's Quality Baking Co. 4325 Guadalupe St. Mr. Cuneo was not protesting the land value or building, but protesting the assessment on the stock and fixtures of his bakery, in that his bookkeeper without any authority turned in the figures, and he turned them in at what he figured instead of what they should have been in for. Mr. Cuneo stated he did not have $25,000 worth of stock--some of his stock was in cold storage; and when one buys eggs, sometimes the real worth is not realized. During the Emergency, he had to buy and take a loss. Mayor Miller asked him if he made a revised revort, but Mr. Cuneo stated he could not get a revised report. Mr. Key stated that Mr. Cuneo came before the Board and explained that his inventory should be taken as of January 1, 1947, and that he was asked to give an inventory even now, but Mr. Cuneo stated he could not. It was suggested he get the inventory from the Government on which he paid income tax. Mr. Cuneo is to bring in some inventory figures Eugene L. Meyer Submitted brief of his protest, to be considered by the Council. Coleman Gay, for N. Nornhausser Lots 15 & 16, Otlot 15, Div. D. Map 49, Item 151, 2500 Block, Rio Grande, White Arms Mr. Gay stated the taxes were raised on the improvements from $20,100 to $35,370 and if this were 2/3 of the value, it would make it $53.055, and that the building actually cost in 1941 $33,920. He thought $53,500 full value was out of line. The value of the land is not being protested, but just the building. Mr. Williams stated there are 10,634 square feet in the building, plus two porches, at $7.00 a square foot, and the assessed value is $44,000, and 10% depreciation was allowed. Reduced from $33,850 to $35,370. Council asked that a recheck be made. Coleman Gay, for Davidson Sash & Door Company Improvements only on Block 6, Outlot 3, Division O, NW corner 5th & Waller--Improvements on Ne of Outlot 1, Division 0. Mr. Gay stated that they were not protesting too mcuh the land value but mostly the improvements, machinery and inventory. Then too, some of their 342 348 CITY OF AUSTIN, TEXAS improvements are on leased ground. Their inventory showed everything invoiced even though it had not arrived in Austin at that time and was still in transit. It showed on the books, but was not yet in Austin. Mr. Gay stated that the auditor takes a physical inventory three times a year and closes the books on November 30. He makes a monthly statement, and then checks the books. The Council suggested that someone go out and look over the books, and check against the freight bills, and get the figures straightened out as to the goods in transit, etc., so that they would not be in- cluded on the inventory. Personal Property, Mill, Machinery and Equipment. Mill, Machinery, and Equipment assessed for $9,020. Mr. Gay thought that the book value of the machinery should be cut in half, as it should have a 10 year depreciation. Mr. Williams stated they had the full value set at $13,820, and assessed value of $9,020. Council to have the machinery rechecked. - Buildings on Railroad Property The Davidson Sash & Door Company own the buildings only. They stated they bought the building for $1,000 and it is in for $3,000. The old warehouse is in for $21,720, which would be very high if it were on their own property. Mr. Williams explained the assessment at $3,130, and the warehouse at $21,720. The Mayor thought it was in low, as it was a sheet iron building and good building for its purpose. Council cannot do anything. New Building, locatedat NW corner of 5th and Brushey--just finished in 1942 and is in for $31,282. Mr. Williams explained the warehouse assessment of 19.536 square set at $2.10, less 10% depreciation; office 2,750 at $3.50. Council does not think he has a protest in that he is in low. They are to revise their inventory, and if there is an error in the square footage, it can be checked again. A. D. Alley 804, 806, & 808 Rutherford Mr. Alley believes his property is assessed too high for what he gets out of it. Mr. Williams explained how they arrived at his assessment, stating at 806 Rutherford, there was allowed 15% depreciation. Council stated it would be checked again. Sarah Ross - 1136 Chicon Street Miss Ross stated that her lot is 56'x122', but the city records show 129. She has her deed showing it to be 1221. She stated the house was built in 1885 and part of it built in 1926. House to be rechecked Miss Ross to bring deed to show correct footage. (To bring deed to Mr. Stohl in the Tax department. - The meeting was then recessed, subject to call of the Mayor. Attest: Hallia Mi Hella -CITY CLERK Approved: Jom milla 541 349 CITY OF AUSTIN, TEXAS EVENING SESSION OF THE CITY COUNCIL: Austin, Texas April 30, 1948 The City Council reconvened at 8:00 P.M. with Mayor Miller presiding. Roll Call Present: Councilmen Glass, Thornberry, Johnson, Mayor Miller Absent : Councilman Bartholomew Present also: Mr. W.T. Williams, Jr., Tax Assessor and Collector; Rickey Key, Howard Bull, and L. Theo Bellmont, members of the Tax Board of Equalization. Mrs. Ben Richardson 1501 Nickerson 1503 Nickerson, her homestead Mrs. Richardson said that the City had raappraised her property in 1945 and raised it to over $2,900, and then raised it again this year and she thought that the valuation was too high. She said that she did not think the lots were valued too high, but she said that the houses are old and in bad condition and the valuation is too high. The Council Stated it would check the property to be certain that the improvements were measured correctly and put down right, and would advise her. Dan Moody, for J. W. Scarbrough Lem Scarbrough, and E. M. Scarbrough & Sons Scarbrough Building, a tract of land on the W side of Colorado between 5th and 6th Streets, lot at 27th and Whitis, lot at 24th and Windsor Road, and Fur- ntture and Fixtures of E. M. Scarbrough and Sons. Mr. Moody stated that his clients had several pieces of property that they were not satisfied with. Mr. Moody quoted figures on the Scarbrough Building and Store and pointed out that they had been incorrectly measured. He then compared them with the Littlefield Building and the American-Statesman Building. He said that the area of the office building was measured by the Tax men who made the appraisal at 78,020 square feet. The actual square footage, according to Mr. Moody, is 66,560. He then said that the store building had been calculated by the Tax Department as having 37.500 square feet, and it actually has 48,000 square feet. Mr. Moody pointed out that if he was correct the store building was valued at $4.50 a square foot and the office building at $6.90 a square foot, which would make quite a difference when the correct measurements are used to calculate the value of the buil ding. Mr. Moody said that the recommended value of the building included economic obsolescence. He said the Board of Equalization made no allowance for economic obsolescence, but removed it (a figure of $96,178), and raised the depreciation to 40%, giving an assessed value to the Scarbrough Building and Store of $450,000. Mr. Rickey Key explained 350 350 CITY OF AUSTIN, TEXAS that the obsolescence factor was included in the percentage of depreciation, but that no allowance could be made for the human element. Mr. Moody contended that the Scarbrough Building is too high compared with the values of other buildings. He said that he thinks a fair valuation would be $455.759. The Council stated that they would remeasure the Scarbrough Building and check it with other buildings, and notify Mr. Moody. Mr. Moody then took up the Furniture and Fixtures of the E. M. Scarbrough & Sons Store. He said that they were rendered at the depreciated figure of $28,250.47. He said the Board of Equalization put a value on the furniture and fixtures of over $80,000. The actual cost, said Mr. Moody, was $171,018.71. The fixtures are now 17 years old. Mr. Moody submitted to the Council that there is nothing in the world that has less value than second-hand store fixutres. The Council said they would compare these fixtures with other stores and he would not be penalized because of bigness. Mr. Moody then took up the old Scarbrough home on Guadalupe. He said there was a valued added for alley influence of $2,491 and that there is no alley there. Rickey Key brought up that the map shows that there is a 20 foot alley. The Council stated that they would have to find out if the alley was ever vacated, measure the lots and see what should be done, after which they would notify Mr. Moody. Mr. Moody then brought up property on Colorado between 5th and 6th Streets belonging to J. W. Scarbrough. He said the building is an old limestone building that rents for $100.00 a month. He stated that the upper floor is not useable. It was brought out that the building is rented to a brother. The Council said that they would look into this and advise Mr. Moody. Next Mr. Moody took up property at 1400 South Congress belonging to Will Scarbrough, property on Post Road belonging to J. W. Scarbrough, and the property at corner of 24th and East Windsor Road. Mr..Moody said the property at 1400 South Congress had a value added because of alley influence, although there is no alley there. He said that the property was bought in about 1936 for $12,500 and the valuation put on it this year is $31,950. The property on Post Road has a 655 frontage on Congress and has a total valuation of $48,270. Mr. Moody saidthe 2.14 acre tract at 24th and Windosr was valued at $7,280, making it about $3,400 an acre, whereas, the property across the street which is 1.3 acre is valued at $1,030, which is $1,000 an acre. The Council stated that they would check the alley on the South Congress property and check into the Post Road and Windsor Road acreage. Dan Moody, for The Austin Hotel Company - The Austin Hotel Building Mr. Moody brought out that they thought the value of $515,220 on the building is too high. He had no objection to the land value of $192,000. The Council stated that this building would be checked and Mr. Moody advised. 35/ 351 CITY OF AUSTIN, TEXAS D. J. Ledesma El Charro No. 2, Furniture and Fixtures Mr. Hunter Scheiffer, Austin C. P.A., appeared for Mr. Ledesma and said the book figure for the furniture and fixtures at the El Charro No. 2 is $3,380. He said that it was the client and his thought that probably some of the landlord's equipment was included on the valuation, such as the air conditioning. It was found that no inventory had ever been submitted and the Council told Mr. Hünter to make up a list of what is Mr. Ledesma's and what belongs to the owner of the building and submit same, and the matter would be cleared up. W. W. Johnson - - 2313 Lake Austin Blvd. Mr. Johnson appeared in protest of the value of $5,710 on his house, and the Council stated that they would recheck it for Mr. Johnson and he would be notified. D. E. Renfro 708 Lamar Blvd. Mr. Renfro said that he realized that his street had been highly commercialized, but that he thought the value was too high on his property because he was using it for a home and that he didn't have it paid for yet. The Council told Mr. Renfro that they would check his property and advise him. Rev. Jess Hall - Lot 3, Block B, Highland Park Mr. Hall said that he bought his lot last year for $1,275. He said that it is an odd shaped lot and that his valuation of $870 was not in line with the values on property adjacent. The Council said they would check this to see that no mistake was made in figuring. J. L. Dickson 2408 Oldham and North 27 feet of adjoining lot. Mr. Dickson said that the original values out there were $25.00 a front foot. He said that all of the property owners in the vicinity protested it and the neighbors' values were changed to $15.00 per front foot, but that his protest was turned down. The Council told Mr. Dickson that this would be checked and if it was not equitable, it would be lowered. Mrs. Rose Shipley Lots 1 & 2, Block 15, 400 East 2nd Street 35 352 CITY OF AUSTIN, TEXAS This property has a front foot value of $86.90. The land has a value of $7,660 and the Improvements are valued at $2,760. The Council stated that this would be checked to be sury everything is all right. Miss Beatrice Norwood - - 83'x157', Block G, Outlot 52, Division D, Map 49, Item 166, 2506 Rio Grande. Miss Norwood said that the house, which is a rooming house, was valued at $9,670 and the land at $4,730 and she thinks that it is too high. The Council stated that the property would be rechecked to assure that everything is in line and notify. - E. R. Mueller for Bledsoe Furniture Company 209 East 5th Street. Mr. Mueller stated that they are only objecting to the improvements valuation. The improvements are valued at $16,190. He compared the building with the Walling Building, Cross-Allen Building, George Miller Building, and the Montjoy Building. The Council stated that the building would be checked to assure that it is equitable. 0. Ashley 1012 West 32nd Street Mr. Ashley stated that he built his home in 1906 and 9 years ago remodled. He stated that he came before the Board of Equalization and they said they would have it rechecked. He further added that he was not at home when the appraisers came to recheck his home, but that his wife told him that they drove up in a station wagon and looked at some papers and then drove away. He said that he was not protesting the land value, but that he would like for someone to look at the inside of the house. The Council assured Mr. Ashley that someone from the Tax Department would go out and look at the house, inside and outside, and he would be notified. James C. Cochran, for Earnest J. Villavaso (deceased) and Mrs. Alma Rather Duncalf 3105 Duval Mr. Cochran stated that a mistake was made in valuating this property. He said that the Board of Equalization could not find the card on the property when he appeared before them, and that he was told that he would have to come before the Council to get it changed. The Council said they would make this right. Charles Thomas CITY OF AUSTIN, TEXAS د دو 410 West Avenue, Plat 85, Item 103. 353 Mr. Thomas stated that he came before the Board of Equalization and was told that the front foot value of the lot was $70.00, but that it had been changed to $60.00 per front foot, and that he would be notified in a few days, but got no notice. The Council told Mr. Thomas that this would be checked and that he would be notified. Judge Ben Powell - - 1.78 acres at 300 South Lamar. Judge Powell said that he paid $10,000 for this property and that he was not contesting the improvement value. He said that the land is valued at $28,200, which he feels is entirely too high, and not a fair return on his investment. The Council stated that they would review this property and adjacent property with the view of lowering the unit value of the land. - - W. W. Patterson, for self and J. M. Patterson. Patterson Heights, Wilcox Property on Lamar. Mr. Patterson took up Patterson Heights first. He pointed out that about 2/3 of Patterson Heights was not developed and did not have utilities on the first of January, 1947. He said that the lots were originally figured as though they had utilities all the way through, but some of them didn't. He said that he felt he should have about 25% discount for lack of utilities. The Council asked the Tax Department to work this out and give them a report of the discount to be given. Mr. Patterson then took up the Wilcox property on Lamar Boulevard. He said that the Tax Department, in calculating the valuation of this property, had faced it on Lamar, and it actually fronts on 6th Street. He added that this was all that he was objecting to and pointed out that Bloor across the street and also on the corner had only 50 feet fronted on Lamar Boulevard, whereas his was almost all fronted on Lamar. The Council took this matter under advisement for further study. -- - W. W. Patterson, for C. A. McAden - Chicken Shack, Georgetown Highway, Personal Property. Mr. Patterson said that the personal property of the Chicken Shack has an assessed value of $20,000 and Mr. McAden's inventory shows a full value of $14,934.82. Mr. Patterson further stated that he and his client felt that a valuation (assessed) of $31,400 on the improvements is too high. The Council told Mr. Patterson that they would be willing to accept Mr. McAden's inventory figure of $14,000, but that the other would stand as is. - - 354 354 CITY OF AUSTIN, TEXAS Mrs. Minelma Lockwood 4201 Guadalupe Mrs. Lockwood was at the Council meeting, but had to leave because of illness at home and the Council assured her that her property would be looked into and that she would be advised of their action. Miss Carol McKeever Did not appear before the Council. Mrs. Josephine Cartledge Did not appear before the Council. Mrs. W. H. Ballard Mrs. Ballard, by telephone, asked that her letter be considered her appeal, as she would not be able to appear because of illness. The Council set hearings for 20 appeals to be heard at 2:00P.M., Monday, May 3, 1948. Upon motion, seconded and carried, the meeting was then recessed, subject to call of the Mayor. Attest: Hallie 77% Hellas CITY CLERK Jom Milla. Approved: MAYOR