Austin Tax Appeals: Land & Business Inventory
- The meeting was solely dedicated to hearing numerous appeals regarding property and business tax assessments.
- Property owners contested valuations, citing issues such as inaccessible land due to natural bluffs, railroads, or roads (Woodward Manufacturing), or inadequate parking and expansion for a community center (Allandale Associates).
- Zales Jewelry Company appealed its merchandise inventory assessment, disputing figures based on post-Christmas sales and the inclusion of freight costs, which the tax department compared to other local jewelers.
- The Council took a hands-on approach, frequently deciding to conduct personal site inspections of the disputed properties to better understand the valuation claims.
Full Transcript
=CITY OF AUSTIN, TEXAS MINUTES OF THE CITY COUNCIL CITY OF AUSTIN, TEXAS Special Meeting December 16, 1959 10:00 Α.Μ. Council Chamber, City Hall 107077 The meeting was called to order with Mayor Miller presiding. Roll call: Attorney. Present: Absent: Councilmen Bechtol, Palmer, White, Mayor Miller Councilman Perry Present also: W. T. Williams, Jr., City Manager; Doren R. Eskew, City The Mayor announced this meeting was called for the purpose of hearing tax appeals. MR. JACK SPARKS, represented WOODWARD MANUFACTURING CORPORATION, stating he had no complaints on the improvements of the Woodward Nanufacturing Com- pany plant, but on the land, as some of it is inaccessible due to the high bluff along the Highway, the railroad tract bisects part of the land, and a road cuts off Lot No.44. He stated the values had been increased up to 300%, but the increase is not realistic, and he asked the Council to look into this. Councilman Bechtol stated it figured out $50.00 a front foot with 25% discount for the bluff. MR. GUY DORSEY was present also. The Council stated it would go look at the physical handicaps of this property. The property under appeal is as follows: 13.30 acres of Isaac Decker League (Parcel No. 4-0902-0101) 4.16 acres of Isaac Decker League (Parcel No. 9-4-1003-0706) (Outside the city) 44.9' x 400', Lot 28, Fortview (Parcel No. 9-4-1003-0702) (Outside city) Various lots described in Woodward Industrial District: W. 150' of Lot 20 (Parcel No. 4-0902-0301) W. 150 of Lot 21 (Parcel No. 4-0902-0302) North 1/2 of 23 (Parcel No. 4-0902-0103) Lot 24 (Parcel No. 4-0802-0206) Lot 25 (Parcel No. 4-0802-0207) Lot 26 (Parcel No. 4-0802-0208) Lot 27 (Parcel No. 4-0802-0201) Lot 28 (Parcel No. 4-0802-0202) Lot 29 (Parcel No. 4-0802-0203) Lot 30 (Parcel No. 4-0802-0204) Lot 31 (Parcel No. 4-0002-0205) CITY OF AUSTIN, TEXAS 1078 1078 Property outside the City described as various lots in Woodward Industrial District: Lot 1 (Parcel No. 9-4-1003-0705) Lot 2 (Parcel No. 9-4-1003-0704) Lot 3 (Parcel No. 9-4-1003-0703) Lot 4 (Parcel No. 9-4-1003-0602) Lot 5 (Parcel No. 9-4-1003-0603) Lot 6 (Parcel No. 9-4-1003-0604) Lot 7 (Parcel No. 9-4-1003-0605) Lot 8 (Parcel No. 9-4-1003-0606) Lot 9 (Parcel No. 9-4-0902-0603) Lot 10(Parcel No. 9-4-0902-0602) Lot 11(Parcel No. 9-4-0902-0601) Lot 13(Parcel No. 9-4-0902-0502) Lot 14(Parcel No. 9-4-0902-0503) - ALLANDALE ASSOCIATES By F. F. Knight 5800 block of Burnet Road, Lots 1-10 and 38-56 of Allandale Section 1. Land Imps. Total Assessed Full Value By Tax De- partment Full Value Value Value Fixed by Board Rendered by Owner by Board $315,316 $295,516 Not Rendered $221,640 422,107 422,107 316,580 $737,423 $717,623 $638,220 His MR. KNIGHT was appealing on land assessments; not improvements. appeal was on three points (1) that the composition of community centers had changed, and this center now has inadequate area, insufficient parking, and no room for expansion; (2) the manner in which the nine acre tract was divided into five tracts and assessed. There are nine acres, based on city figures, of $300,000 or $220,000. He stated it should be figured on square feet, front footage, but not as five pieces of land. He did not believe it was equal to assess the value as $221,640. The Mayor stated the Council would make a personal inspection of the land and study the value. TEXAS CASUALTY INSURANCE COMPANY Personal Property $111,930 Personal Property, By D.L. Thomson, Jr. -0- $111,930 MR. COLEMAN GAY represented the Texas Casualty Insurance Company, stating their problem was technical and legal. After discussion, Mr. Gay stated he would try to work this out through the Legal channels. CATER JOSEPH, By Victor Rogers - 6610 North Lamar and 14.435 acres, George W. Spear League. 6610 North Lamar, 4.74 or 550'x375', George W. Spear League. (Parcel No. 2-3109-0206) 1079 1079 =CITY OF AUSTIN, TEXAS Land Imps. Total $90,840 $90,840 Not Rendered $68,130 4,767 4,767 3,580 $95,607 $95,607 $71,710 14.435 acres, George W. Spear League (Parcel No. 2-3108-0401) Land Imps. Total $28,870 $28,870 $28,870 $28,870 Not Rendered $21,650 $21,650 MR. ROGERS stated the land was the only issue, as the improvements were reduced from $10,000 to $3,000. MR. EDDY JOSEPH was present, and stated the property was vacant and no income was produced. Mr. Gladden, Tax Department, stated the property was equalized with the neighborhood. Mr. Joseph stated the value had been raised from $18,560 to $68,130, which was out of reason. The Tax Assessor stated in 1954, a number of adjustments downward had been allowed that put the property completely out of line with other property in the area; and when the Department discovered it, it raised it back in line. MAYOR MILLER stated the Council would study this and give Mr. Joseph an answer before the first of the year. ZALES JEWELRY COMPANY By Lonnie F. Zwiener Full Value By Tax De- partment Full Value by Board Value Rendered by Owner Personal Property: Merchandise $76,400 Furniture & Fix. 9,000 Total $85,400 $38,200 9,000 $47,200 Assessed Value Fixed by Board $76,400 9,000 $85,400 MR. ZWIENER stated their January 1st figure was $55,000, as against their figure on March 1st of $64,220, which was the actual inventory at that time, and which is higher than on January 1st, following the Christmas sales. He stated the $55,000 figure on January 1st is incorrect because it did not include freight on the merchandise. He had no argument on the $9,000 figure for the furniture and fixtures. The Tax Assessor stated a study had been made of the jewelry stores in Austin, and the values were increased, and every jewelry store accepted the increase except Zales. He stated Zales was under the other stores, based on amount of merchandise, size of stores, type of merchandise, toiselly etc. He stated he asked for books and records, and got them on two local jewelers, but wase unable to get them from stores that do not have local offices in Austin. He stated they offered to accept a certificate of a C.P.A. but never got that either. Mr. Zwiener took issue, stating that records from Dallas come in on IBM, and he asked if the Tax Department wanted them, and the Tax Department stated it did not. MR. BELLMONT, Board of Equalization, stated if their figures were accepted, everything else would be thrown out of line. MR. ZWIENER stated he would compromise with the March 1st figure, which is half-way between. He stated he would be willing to accept $64,220 as the assessed value. The Council took no action. CITY OF AUSTIN. TEXAS 1080 1080 C. R. FLOURNOY - 1.756 acres, Outlot 60, Div. B., Parcel 2-0812-0303. Mr. Flournoy had no question on property at 2701 East 12th Street. He purchased the 1.75 acres behind this for $500.00, and it was raised to $1,317. The Mayor stated Councilmen Palmer and White would go look at this. 2002 Coleto, SE 15'x99' of Lot 3 and South 99' of Lot 4, Block 6, Outlot 46, Division B, C. R. Johns (Parcel 2-1109-1507). Mr. Flournoy had no complaint. Wasson Road, outside the city, .38 acres in William Cannon League. MR. FLOURNOY stated he received $900.00 a year for this, and was not planning anything for this property. The Council stated it would make a personal inspection of the property. (Also property on Wasson Road and U.S. 81, outside the City, 28.62 acres of William Cannon League) (Parcel No. 9-4-1807-0301) Property outside the city, 6 acres of Theodore Bissell Survey. Mr. Flournoy stated the land could not be used; there was a creek running through it, and he was unable to obtain water in the water district. He stated the land was worth $400.00 an acre. Mr. Gladden, Tax Department, stated this property was in the city limits of Sunset Valley. Other property outside the city described as various lots in Sunset Valley, was discussed by Mr. Flournoy, stating he had no protest on Lots 8, 9, and 16; but on Lots 1, 2, 3, 4, 5, 6, 7, 10 & ll, he stated although he thought the taxes were too high, he did not know what could be done about it. The Mayor stated the Council would look at the property in South Austin; but it seemed that the other properties were based on their true values. There being no further business, the Council adjourned at 6:30 Ρ.Μ., subject to the call of the Mayor. ATTEST: Elsie Marley City Clerk APPROVED Jom Milla. Mayor