11/1117 CITY OF AUSTIN, TEXAS NOTICE OF SPECIAL MEETING TO THE MEMBERS OF THE CITY COUNCIL OF THE CITY OF AUSTIN: Notice is hereby given that a Special Meeting of the City Council of the City of Austin will be held on the 1st day of November, 1954, at the Municipal Building, Eighth and Colorado, in Austin, Texas, at 2:00P.M. for the purpose of hearing tax appeals and acting on tax appeals which the Council had heard in the past. (Sgd) Elsie Woosley City Clerk (Sgd) C. A. McAden Mayor City of Austin, Texas ATTEST: (Sgd) Elsie Woosley City Clerk (Seal) CONSENT TO MEETING We, the undersigned members of the City Council, hereby accept service of the foregoing notice, waiving any and all irregularities in such service and such notice, and consent and agree that said City Council shall meet at the time and place therein named, and for the purpose therein stated. (Sgd) Mrs. Stuart Long (Sgd) Ted Thompson (Sgd) Ben White (Sgd) Wesley Pearson 1118 1118 CITY OF AUSTIN, TEXAS MINUTES OF THE CITY COUNCIL CITY OF AUSTIN, TEXAS Special Meeting November 1, 1954 2:00 Ρ.Μ. Council Chamber, City Hall The meeting was called to order with Mayor McAden presiding. Roll Call: Present: Councilmen Long, Pearson, Thompson, White, Mayor McAden Absent: None Present also: W. E. Seaholm, City Manager; W. T. Williams, Jr., City Attorney; Officials of the City Tax Department. The Mayor announced that this meeting was called for the purpose of hearing tax appeals, and acting on tax appeals which it had heard in the past. The Council heard MR. BASCOM GILES' appeal on Delwood Center, Inc., 38th & East Avenue. He compared the back eight acres with about an acre of land facing on E. 38½ on which the City placed a value of $3,827. The back acres were assessed at $15,000 an acre. The Appraiser explained the assessment at $150 a front foot in the Interregional Highway and $30.00 on East 38½, and 204 a square foot on the balance. Comparison of other community centers was made. The Tax Assessor stated the land fronting on the Highway was valuable; the back land had the improvements on its. The Council took no action on this appeal at this time. MR. JAMES SLOAN represented MR. W. L. BLACK in his appeal on value set on his property at 710 E. 192 Street and 3200 Fairfax Walk. The Tax Assessor stated the Tax Department had corrected an error in the land calculation, and recommended that this be changed to reflect the correct frontage and depth on the property and reduce the full value of the land from $3,314 to $2,417.00 on the property at 3200 Fairfax Walk. The Attorney, Mr. Sloan, accepted this correction on this particular tract. He then presented the appeal on the property at 710 E. 192 Street, which was an old residence over 50 years old, re- modèled to a fivesapartment building and which was valued far too high. It was purchased in 1941 for $4,500. The income after the water and gas for heating the water are paid, is not over $1,000 annually. MR. CLARK, Tax Appraiser, explained the appraisal on this property. MR. E. AHLGRIMM, Real Estate Agent, described the condition of the building, as obsolete, misarranged, and undesirable for permanent tenants. MR. BLACK stated that last year's taxes were plenty CITY OF AUSTIN, TEXAS 1119 1119 in his opinion for the property. No action was taken on this appeal at this time. W. 190.39' of N. 70' of 3, Block HAZEL W. WRIGHT 4808 Interregional Highway - V Ridgetop Fourth Addn. Parcel Number: 2-2011-0927 Use of property: 1 family dwelling Values: T 1953 Full Assessed 1953 Taxes Land $,847 Imps 2,491 $,640 1,870 Total $3,338 $2,510 $75.55 1954 Land $2,694 $2,020 1954 Taxes Imps 3,516 2,640 Total $6,210 $4,660 $84.81 $9,26 Increase Difference: $2,872 Increase $2,150 Increase Value placed on property by Board of Equalization: Same as Tax Dept. value for 1954. Value placed on property by Taxpayer: Note: Taxpayer did not render this property. These improvements have been reduced 2 times since the original 1954 appraisal. 1st reduction 2nd reduction Reason for reduction: - $4,883 4,232 3,516 Year of construction was in error and additional obsolescence was allowed. HOWARD W. WRIGHT Vacant 87.3 Acres J. C. Tannehill League Parcel Number: 52-2030-0103. Use of property: Vacant Values: 1953 Full Assessed 1953 Taxes Land $2,183 $1,640 Imps -0- -0- Total $2,183 $1,640 $16.40 1954 Land $3,492 $2,620 1954 Taxes Imps -0- -0- Total $3,492 $2,620 $15.46 $.94 Decrease Difference: $1,309 Increase $980 Increase Value placed on property by Board of Equalization: Same as Tax Dept. value for 1954. Value placed on property by Taxpayer: Taxpayer did not render this property. CITY OF AUSTIN, TEXAS 11201120 Note: This acreage was bought June 1st, 1950, for $4,025 cash and a note for $2,000 or a total of $6,025. MR. HOWARD WRIGHT appeared in the interest of the appeal of the property of HAZEL W. WRIGHT, 4808 Interregional Highway, and 87.3 acres, J. C. Tannehill League, heard on October 28th. Councilman White had made a very thorough inspection of the area and could see no reasons for any adjustments. Councilman White moved that the Council leave the assessments as submitted by the Tax Department. The motion, seconded by Councilman Long, carried by the following vote: Ayes: Councilmen Long, Pearson, Thompson, White, Mayor McAden Noes: None - Lts. 5 & 6 & E. 25' of 4 & W.22.25! of 7, Blk 2, Patterson Addn. MRS. MATHILDA ASHLEY - 1005 West 33rd Street Parcel Number: 2-1901-1404 Use of property: 1 family dwelling Values placed on property by Tax Dept: 1953 Values: Full Assessed Land $ 1,766 $ 1,320 Imps $ 889 $ 670 Total $ 2,655 $ 1,990 1954 Values: Land $16,912 $12,680 Imps $ 826 $ 620 Total $17,738 $13,300 Difference: $15,083 Increase $11,310 Increase Taxes: 1953 1954 $59.90 $205.84 $145.94 Difference: Value Placed on property by Board of Equalization: Same as Tax Dept. value for 1954. Value placed onpproperty by Taxpayer: Taxpayer did not render this property. MR. O. ASHLEY appeared in the interest of the appeal of the property at 1005 West 33rd in the name of MRS. MATHILDA ASHLEY. This appeal was heard on October 28th and discussed further. Councilman White moved that the Council allow a 10% decrease in the land value, from $16,912 to $15,220 due to the fact it was not up to street level. The motion, seconded by Councilman Long, carried by the following vote: Ayes: Councilmen Long, Pearson, Thompson, White, Mayor McAden Noes: None MR. TRUEMAN E. O'QUINN, MR. CHAS. CRENSHAW, and MR. JOE CROW, appraisor, appeared in the interest of the TEXAS FEDERATION OF WOMEN'S CLUBS. MR. CROW expressed his opinion on the appraisal stating the income on the building was $13,000 annually, and there was a defict of over $4,000 per year. He differed on the effective age of the building from 70 years to 50 years and suggested a functional obsolescence allowance of 25% instead of the 15% recommended by the Tax Department. Cash market value, if sold to an organization, might be set CITY OF AUSTIN, TEXAS 1121 1121 at $150,000. Mr. Crow was in agreement with the replacement value. The Tax Assessor and MR. JACK KLITGAARD, Appraisor, explained the Tax Department's assessments. Councilman Long asked that the Council not take action at this time until it had had time to make comparisons with other clubs. The Tax Assessor stated he would get comparative figures to submit, and the Council deferred action on this appeal until November 4th. JULIA PALM - 720 Congress Avenue - S. 16' of Lot 6 Block 83 Parcel Number: 2-0603-0308 Use of property: French Boot Shop 1953 Values: Full Land $51,141 Assessed $38,360 Imps $ 9,703 Total $60,844. $ 7,280 $45,640 1954 Values: Land $91,086 $68,310 Imps $11,472 $ 8,600 Total $102,558 $76,910 Difference: $41,714 Increase $31,270 Increase Taxes: 1953 1954 $1,373.76 $1,399.76 $26.00 Increase Difference: Value Placed on Property by Board of Equalization: Same as Tax Dept. for 1954. Remarks: C0 Taxpayer did not render this property. The depreciation was calculated at 58% good and it should have been 57% good on improvements. This correction will be made as soon as the tax roll billing is complete. A reduction of $197 on the full value and a reduction of $140 on assessed valuation will be made. Councilman Pearson moved that the Council leave the assessment on the property at 720 Congress Avenue, French Boot Shop, in the name of Julia Palm, as placed by the Tax Department. The motion, seconded by Councilman White, carried by the following vote: Ayes: Councilmen Long, Pearson, Thompson, White, Mayor McAden Noes: None BEN H. POWELL, JR. - 300 & 302 South Lamar Parcel Number: 1-0502-0501 - 1.78 Ac. Isaac Decker League Use of property: Austin Truck Co., Service Station & One Family Dwelling Values placed on property by Tax Dept.: 1953 Values: Full Assessed Land $37,045 $27,780 Imps $33,097 $24,820 Total $70,142 $52,600 1954 Values: Land $100,327 $75,250 1121122 CITY OF AUSTIN, TEXAS Imps Total Difference: Taxes: $ 34,015 $134,342 $64,200 Increase 1953 $1,583.26 $25,510 $100,760 $48,160 Increase 1954 $1,833.83 Difference: $250.57 Increase Value placed on property by Board of Equalization: Same as Tax Dept. for 1954. Value placed on property by Taxpayer: Taxpayer did not render this property. Councilman White moved that the Council leave the assessments on the property at 300 & 302 South Lamar, in the name of Ben H. Powell, Jr., as placed by the Tax Department. The motion, seconded by Councilman Thompson, carried by the following vote: Ayes: Councilmen Long, Pearson, Thompson, White, Mayor McAden Noes: None JOE C. POWELL 200 Block of South Lamar - 1.77 Acres Isaac Decker League Parcel Number: 1-0502-0301 Use of Property: One family dwelling and sheds Values placed on property by Tax Dept: 1953 Values: Full Land $37,616 Imps $ 3,283 Total $40,899 1954 Values: Assessed $28,210 $ 2,460 $30,670 Land $81,878 $61,410 $22,480 Total $85,178 $63,890 Difference: $44,279 Increase $33,220 Increase Taxes: 1953 1954 $923.17 $1,162.80 Imps $ 3,300 Difference: $239.63 Increase Value placed on property by Board of Equalization: Same as Tax Dept. for 1954. Value placed on property by Taxpayer: Taxpayer did not render this property. Councilman White moved that the Council leave the assessment on the property at 200 Block South Lamar, in the name of Joe C. Powell, as placed by the Tax Department. The motion, seconded by Councilman Thompson, carried by the following vote: Ayes: Councilmen Long, Pearson, Thompson, White, Mayor McAden Noes: None CITY OF AUSTIN, TEXAS 11231123 278.96 Ac of the Trammel Survey Allred Lane between Manchaca and CHARLES N. ALLRED - Fredericksburg Road Parcel Number: 4440714-0101 Use of property: Farm and 2 one-family dwellings. Values: 1953 Assessed 1953 Taxes $10,460 770 $11,230 $62,770 $112.30 1954 Тахев 680 $63,450 $374.36 Full Land $13,948 Imps 1,030 Total $14,978 1954 Land $83,688 Imps 903 Total $84,591 Difference: $69,613 Increase $52,120 Increase $262.06 Increase Value placed on property by Board of Equalization: Same as Tax Dept. value for 1954. Value placed on property by Taxpayer: Taxpayer did not render this property. Councilman Pearson moved that the Council leave the property of Charles N. Allred, 278.96 Ac of the Trammel Survey, Allred Lane between Manchaca and Fredericksburg Road, as assessed by the Tax Department. The motion, seconded by Councilman Long, carried by the following vote: Ayes: Councilmen Long, Pearson, Thompson, White, Mayor McAden Noes: None EDITH GENEVA PETERSON - 207 West 39th - N. 100' of 15,16 & 17, Block 13, Hyde Parka Parcel Number: 2-1905-0709) Use of property: 1 family dwelling Values: 1953 Full Assessed 1953 Taxes Land $ 900 $ 670 Imps $3,060 $2,300 Total $3,960 $2,970 $89.40 1954 1954 Taxes Land $1,875 $1,410 Imps $3,092 $2,320 Total $4,967 $3,730 $67.89 $7603 Increase $21.51. Decrease Difference: $1,007 Increase Value placed on property by Board of Equalization: Same as Tax Dept! for 1954. Value placed on property by Taxpayer: Taxpayer did not render this property. On the property of EDITH GENEVA PETERSON, 207 West 39th, the Tax Assessor recommended that a discount be allowed on this property due to an easement on it, the discount to equal one-third of the value of the 17 strip, CITY OF AUSTIN, TEXAS 11241124 and one third value to be added to the property immediately behind, (M. M. BROCK, 207-A West 39th) and one third added to the property beyond, (LORENE COOK, 209-B West 39th). The Tax Assessor recommended cutting the value of MRS. EDITH GENEVA PETERSON property at 207 W. 39th from full value $1,875 to $1,650 on the land, and the assessed value to be changed from $1,410 to $1,240 on the land, and increasing the values to make up the difference to the other two parties, both of whom had agreed. Councilman Thompson moved that this be passed according to the recommendation on both pieces of property. The motion, seconded by Councilman Pearson, carried by the following vote: Ayes: Councilmen Long, Pearson, Thompson, White, Mayor McAden Noes: None EDITH GENEVA PETERSON 1100 Block of West 40th St. Parcel Number: 2-2102-0714 Use of property: Vacant Values: N. 198.45' of 3, - Peterson Estate 1953 Full Land $506 Assessed $380 1953 Taxes Imps -0- -0- Total $506 $380 $11.44 1954 1954 Taxes Land $1,683 $1,260 Imps -0- -0- Total $1,683 $1,260 $22,93 Difference: $1,177 Increase Value placed on property by Board of Equalization: Same as Tax Dept. value for 1954. $880 Increase $11.49 Increase Value placed on property by Taxpayer: Taxpayer did not render this property. Councilman Pearson moved that the Council leave the assessmentcoffthe property of MRS. EDITH GENEVA PETERSON'S, 1100 Block of West 40th Street, as set by the Tax Department. The motion, seconded by Councilman Long, carried by the following vote: Ayes: Councilmen Long, Pearson, Thompson, White, Mayor McAden Noes: None .28 Ac. S. Q. Whatley Survey MRS. ELIZABETH MORRIS - Route 1 Box 72 Parcel Number: 2-1521-0112 - Use of property: One family dwelling Values placed on property by Tax Dept: 1953 Values: Full Land $ 56 Imps $2,236 Total $2,292 Assessed $ 40.00 $1,680.00 $1,720.00 1121125 CITY OF AUSTIN, TEXAS 1954 Values: Land $1,000 Imps $4,865 $ 750 $3,650 Total $5,865 $4,400 Difference: $3,573 Increase $2,680 Increase Taxes: 1953 1954 $51.77 $80.08 Difference: $28.31 Increase Value placed on property by Board of Equalization: Same as Tax Dept. for 1954. Value placed on property by Taxpayer: Taxpayer did not render this property. The Tax Assessor explained the adjustment made on the property of MRS. ELIZABETH MORRIS, 28 Ac. S. Q. Whatley Survey in reducing the land values from $750 to $210. Councilman Thompson moved that the Council adopt the recommendation of the Tax Department on this property of Mrs. Elizabeth Morris'. The motion, seconded by Councilman White, carried by the following vote: Ayes: Councilmen Long, Pearson, Thompson, White, Mayor McAden Noes: None Councilman Long offered a motion that the City Council instruct the City Manager to photostat all those bids that the Council had the other day and make them available to the Attorney General, who has shown an interest in the matter, and that he photostat all the identical bids for the last 12 months and send them to the Senate Investigating Committee. The Mayor ruled this motion out of order as the meeting was called for consideration of tax appeals only. There being no further business, the Council adjourned at 5:05 P.M., subject to the call of the Mayor. ATTEST: City Clerk y - APPROVED: cam Mayor