1126 1126 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 4th day of November, 1954 at the Municipal Building, Eighth and Colorado, in Austin, Texas, at 9:30 A.M. for the purpose of disposing of tax appeals pending. (Sgd) Elsie Woosley City Clerk ATTEST: (Sgd) Elsie Woosley City Clerk (Sgd) C. A. McAden Mayor 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 prupose therein stated. (Sgd) Emma Long (Sgd) Ted Thompson (Sgd) Ben White (Sgd) Wesley Pearson 11271127 CITY OF AUSTIN, TEXAS MINUTES OF THE CITY COUNCIL CITY OF AUSTIN, TEXAS Special Meeting November 4, 1954 9:30 Α. 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 The Mayor announced that this meeting was called for the purpose of disposing of tax appeals pending. MR. R. M. BELGER, 300 East 8th Street, appeared regarding his taxes at this location. The Tax Assessor explained an inequity that existed and that was discovered recently concerning a few property owners, owning adjacent lots, one facing a side street, and the other facing a commercial street. He explained the situation as concerning Mr. Belger's property, The Tax Assessor stated these few inequities of assessments on other properties would be corrected next year and assessed in the same manner as Mr. Belger's property, which was assessed correctly. Mr. Belger did not appeal through the Board of Adjustment. TEXAS FEDERATION OF WOMENS CLUBS 2312 San Gabriel -180x248 Ft, Outlot 40, Div D Parcel Number: 1-1300-0501 Use of property: Commercial Building Values placed on property by Tax Dept: 1953 Values: Land Imps Total 50% exemption: Full $15,686 $206,822 Assessed $11,760 $155,120 $222,508 $166,880 Land $5,880 Imps $77,560 Total $83,440 1954 Values: Land Imps Total $26,775 $246,251 $20,080 $$84,690 $273,026 $204,770 CITY OF AUSTIN, TEXAS Value placed on property by Board of Equalization: Land $26,775 $20,080 Imps $194,949 $146,210 Total $221,724 $166,290 1121128 15% discount allowed for a one purpose building. Note: The 50% exemption was allowed for 1953 and prior years but not for 1954 Councilman Thompson moved that the obsolescence factor in the Tax Department's formula be increased from 15% to 20% and pass it on the result of that obsolescence factor which would be $177,848 instead of $194,949. The motion, seconded by Councilman White, carried by the following vote: Ayes: Councilmen Long, Pearson, Thompson, White, Mayor McAden Noes: None DELWOOD CENTER INC. 38th & East Avenue 12.08 Acres, Thomas Hawkins Survey - Parcel Number: 2-1611-0605 Use of Property: Delwood Community Center Values placed on property by Tax Dept: 1953 Values: Full Assessed Land $ 16,156 $ 12,120 Imps $ 259,013 Total $ 275,169 $194,260 $206,380 1954 Values: Land $ 180,391 $135,290 Imps $ 381,468 $286,100 Total $ 561,859 $421,390 Difference: $ 286,690 Increase $215,010 Increase Taxes: 1953 1954 $6,212.04 $7,669.30 Difference: $1,457.26 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 Council discussed the assessment of the Delwood Center, Inc. Councilman Pearson called attention to the assessment on other drive-in theatre properties and felt that the acreage on which the Delwood Drive-in was located was entirely too high and was assessed at more than the others. He compared this acreage specifically to the North Austin Drive-in, South Austin Drive-in, Scarbrough property on the Avenue used for recreational CITY OF AUSTIN, TEXAS 11291129 purposes, Chief Drive In, and the Crockett property. He recommended that the appraisal be made on the footage on the highway including the buildings, and the balance equal and in line with what the other drive-in theatres are assessed for; and he believed 10 a square foot would be in line with other property. After much discussion, Councilman Thompson moved that what ever was necessary be done to change the assessment on that land under the theatre (six acres) that the Council had been discussing, to 12 per square foot. The motion, seconded by Councilman Long, carried by the following vote: Ayes: Councilmen Long, Thompson, Mayor McAden Noes: Councilmen Pearson White** *Councilman Pearson made the following statement regarding his vote: "For the simple reason that places a value of $5,127 an acre on that property in the back of those buildings and on the creek, I vote 'no'," **Councilman White made the following statement regarding his vote: "I feel that it would be all right to lessen that assessment a little, but I do notthink it should be over five cents, so I vote 'no' ANNIE L. KUSE 2008 Willow - Parcel Number: 2-0208-0915 1954 Values appealed to the City Council: Land Imps Total Full $ 934 2,993 $3,927 Assessed $ 700 Taxes 2,240 $2,940 $53.51 The Tax Department recommends that the assessed value of the improvements be reduced from $2,240 to $1,750. Land Imps Total $ 934 2,328 $3,262 $ 700 Taxes 1,750 $2,450 $44.59 Difference: $665 Decrease $490 Decrease $8.92 Decrease Councilman Long moved that the recommendation of the Tax Department *be adopted, regarding the property of Annie L. Kuse, improvements at 2008 Willow, due to the physical condition of the buildings. The motion, seconded by Councilman White, carried by the following vote: Ayes: Councilmen Dong, Pearson, Thompson, White, Mayor McAden Noes: None W. L. BLACK 710 East 192 Street - Parcel Number: 2-1106-0711 1954 values appealed to City Council: CITY OF AUSTIN, TEXAS Full 11301130 Assessed Taxes Land Imps Total $ 6,255 $12,701 $18,956 $4,690 9,530 $14,220 The Tax Department recommends that the assessed value of the improvements be reduced from $9,530 to $6,360. $258.80 Land $6,255 $4,690 Taxes Imps 8,482 6,360 Total $14,737 $11,050 $201.11 Difference: $4,219 Decrease $3,170 Decrease $57.69 Decrease Councilman Long moved that the Council accept the recommendation of the Tax Department regarding the reduction of the improvements at 710 East 19 Street, belonging to W. L. Black, on full value from $12,701 to $8,482; assessed value from $9,530 to $6,360. The motion, seconded by Councilman Thompson, carried by the following vote: Ayes: Councilmen Long, Pearson, Thompson, White, Mayor McAden Noes: None Councilman Thompson moved that this tax appeal hearing be adjourned. The motion, seconded by Councilman White, carried by the following vote: Ayes: Councilmen Long, Pearson, Thompson, White, Mayor MeAden Noes: None The Council adjourned at 10:00 A.M. subject to the call of the Mayor. ATTEST: Elsie Noos City Clerk APPROVED Mayor