Unequal Property Taxes Spark Debates
Widespread Tax Appeals:
Numerous Austin residents and businesses formally challenged their 1964 property tax assessments, citing concerns about fairness and significant valuation increases.Commercial vs. Residential Disparity:
A central argument was that commercial shopping centers were undervalued for tax purposes (sometimes less than 25% of market value), creating an unequal burden on residential and undeveloped properties, some with valuation hikes up to 2000%.Ignored Property Challenges:
Many appellants detailed specific site issues like poor drainage, rough terrain, lack of utilities, or limited access, which they believed were overlooked in their new, higher tax appraisals.Council Pledges Site Visits:
Rather than issuing immediate rulings, the city's leadership committed to personally inspecting many of the disputed properties to gather more information before making final decisions.
Full Transcript
CITY OF AUSTIN, TEXAS- MINUTES OF THE CITY COUNCIL CITY OF AUSTIN, TEXAS Special. Meeting November 04, 1964 2:30 Ρ.Μ. Council Chamber, City Hall The meeting was called to order with Mayor Palmer presiding. Roll call: Present: Councilmen LaRue, Long, Shanks, White, Mayor Palmer Absent: None Present also: Jack Klitgaard, Tax Assessor and Collector; Paul Gladden and J. E. Olson, Property Appraisers for Tax Department and Thomas P. de Steiguer, Tax Attorney. Mayor Palmer announced that this was a Special Meeting of the Council called for the purpose of hearing tax appeals of L. H. Hutchison, Jr., J. D. Connolly, N. E. Carter, E. C. McClure, C. R. Hamilton, W. W. Patterson, Sigman W. Hayes, M.D., Spencer Scott, L. Scarbrough, Arthur Ceder, Oscar Ceder, Paul Ceder, Evelyn B. Youngquist, Steck Co., D. R. Samuelson, Richard Avent, W. E. Warner, Moton H. Crockett, Jr., Hugh L. McMath, and Leon Lebowitz. MR. WOODROW PATTERSON, Attorney, represented the following five (5) tax appeals. He submitted a letter to the Council and throughout the appeals made substantially the following statements: the back bone of city taxes has always been the commercial property which is income producing and able to pay its fair taxes based on equal taxation in proportion to its value; that less than 25% of the actual fair market value of land and improvements has been placed on the shopping centers and at the same time residential lots, homes, rental properties and unproductive acreage were being valued at 100% of their present market value; that raw land before development has approximately 1/4 as much value before development as it has after development when acreage tracts are involved; this improper valuation of the most desirable commercial shopping centers is causing an inequity and heavy burden on other property, making taxes unfair, unequal, not uniform and out of proportion in value and therefore in taxes, that this is definitely jeopardizing the City's whole tax structure and if proper adjustments were not made in general for all property it was his belief that the courts could upset the entire tax structure of the City of Austin. He compared the values of the shopping centers with that on Congress Avenue stating they should have comparable value. November 4, 1964 - CITY OF AUSTIN, TEXAS MR. PATTERSON grouped the two following appeals together and appealed the values as set by the Board of Equalization: L. H. HUTCHISON, JR. East Side of Manor Land Road at Loyola Lane Imps 70.03 acres J. C. Tannehill League and .95 Ac. Brooks Sur. Total Full Value Full Value by Tax Dept. 1963 $14,538 -0- by Tax Dept. 1964 Assessed Value By Tax Dept. Value Assessed Rendered Value As By Owner Fixed By Board $55,875 -0- $41,910 $10,900 $41,910 -0- -0- -0- $14,538 $55,875 $41,910 $10,900 $41,910 J.D. CONNOLLY Old Manor Rd. at Land Springdale Road 107.46 Ac. Н.Т. Davis Sur. and 87.58 Ac. J.C. Tannehill Lg. Descrip- $147,307 $110,480 Imps tion Changed 7,508 5,630 dered Not Ren- $110,480 5,630 Total $154,815 $116,110 $116,110 Mr. Patterson submitted a memo to the Council. He said this land had been increased 400%, that when you purchase raw land the value does not triple or quadruple unless something unusual happens, if you develop the land with commercial or apartment houses then it starts being productive and would be more valuable. He said this property was rough and had gulleys and valleys in it and it would be several years before it would be developed and then only a little at a time would be developed as it would be very expensive. He stated the Hutchison tract sold for $1,400 an acre and the Connolly tract for $1,000 an acre with interest added to the notes, and if it were valued in proportion with the shopping centers it should be valued at $250 or $300 an acre on the tax rolls. Mr. Patterson said their was a two story house on the Connolly tract but it was not liveable and was being used for storage and the value should be for scrap lumber only and should not be valued at more than $1,000 and this should be adjusted. MR. PATTERSON grouped the two following appeals together and appealed the values as set by the Board of Equalization: Full Value Full Value by Tax Dept. 1963 by Tax Dept. 1964 Assessed Value By Tax Dept. N. E. CARTER Value Assessed Rendered Value As By Owner Fixed By Board S.E. Corner In- Land. $ 3,560 $ 6,675 $ 5,010 terstate #35 & Imps -0- -0- -0- Not Ren- $ 5,010 dered -0- Loop Rd. 111 .89 Ac. James P. Wallace Survey Total $ 3,560 $ 6,675 $ 5,010 $ 5,010 November 4, 1964 CITY OF AUSTIN, TEXAS Full Value Full Value Assessed Value Assessed by Tax by Tax Dept. 1963 Dept. 1964 Value By Tax Dept. Rendered Value As By Owner Fixed By E. C. MCCLURE Board Loop Rd. 111 & Land Interstate Hwy. Imps 35, 109.647 Ac. James P. Wallace Survey Division of $204,118 $153,090 600 450 Not Ren- $153,090 dered 450 Property Total $204,718 $153,540 $153,540 Mr. Patterson stated this property was across the road from each other. He submitted a memo to the Council on this tax appeal. He said since 1959 the value on the tax roll had been increased 2000% even though the most valuable portion of the land on the Interregional Highway had been sold; that there were serious and costly drainage problems and it would cost $24,472 to handle the water problem if they wanted to use the property. This property has no sanitary sewer. He said they had tried to sell part of the McClure property to the schools for $1,750 an acre but they would not buy it because of the drainage problem. He stated to the south was St. Johns Addition and this was a substandard subdivision and a blighted area and all this property could be used for would be low priced houses. He said the McClure tract should not be valued for more than $1,000 an acre for the whole tract. He discussed two known sales in the area the Sherman-Wells tract to the north for $800 an acre in 1963 which has sanitary sewer and the Fugler tract with frontage on Cameron Road for $850 an acre in 1960. Mr. Patterson stated the Carter property was worth more but it had a drainage problem and they had been hauling in fill. He said because of the limited access and one way traffic pattern on both Interstate 35 and Anderson Lane, no oil company would consider it because it is unusable for a filling station. He felt this property should not be valued for more than $2,000 an acre. MR. PATTERSON appealed the values as set by the Board of Equalization on the following property: Full Value Full Value by Tax by Tax Dept. 1963 Dept. 1964 Assessed Value By Tax Dept. Value Assessed Rendered Value As By Owner C. R. HAMILTON Fixed By Board East Side of Hwy. Land $ 3,864 $14,052 $10,540 Not Ren- $10,540 183 West of Bal- Imps -0- -0- -0- dered -0- cones, 7.026 Ac. James Rogers Sur. Total $ 3,864 $14,052 East Side of 183 Land $ 6,250 $25,000 $10,540 $18,750 $10,540 West of Balcones Imps -0- -0- -0- Not Ren- $18,750 dered -0- 12.5 Ac.James Rogers Survey Total $ 6,250 $25,000 Hwy.183 near Du- Land $ 6,706 $15,328 $18,750 $11,500 $18,750 val Rd., 19.16 Imps -0- -0- -0- Not Ren- $11,500 dered -0- Acres, James Rogers Survey Total. $ 6,706 $15,328 $11,500 $11,500 November 4, 1964 - CITY OF AUSTIN, TEXAS- Full Value Full Value by Tax by Tax Dept. 1963 Dept. 1964 Assessed Value By Tax Dept. Value Assessed Rendered Value As By Owner Fixed By Board Hwy.183 near Du- Land val Rd., 25.83 Imps Acres, James Rogers Survey $ 9,041 $38,745 $29,060 Not Ren- $29,060 -0- -0- -0- dered -0- - Total $ 9,041 $38,745 $29,060 $29,060 Mr. Patterson said Mr. Hamilton had owned all of this property for many years and it was not purchased for speculation as it had taken Mr. Hamilton 45 years to acquire it. He said because Mr. Hamilton had sold some small tracts, the Tax Department now values all of the land comparable with these sales and he did not think that isolated sales should fix the value of all that land. He discussed first the 7.026 acre tract stating this property was not in the city limits and was not in a water district. They have city electricity but no water and it would cost $50 an acre to get water. On the 25.83 acre tract, he stated part of the land was rough and part of it had been burned over in 1960 and he felt it should not be valued at more than $300 an acre. ل On the 12.5 acre tract, he said this property had been excavated and was only a hole in the ground. He stated it should be valued from $100 to $200 an acre. On the 19.16 acre tract, he stated this should be valued at $200 an acre. The Mayor said the Council would go out and look at all of this property. MR. W. W. PATERSON appealed the values as set by the Board of Equalization on the following property: Full Value Full Value by Tax Dept. 1963 by Tax Dept. 1964 Assessed Value By Tax Dept. Value Assessed Rendered Value As By Owner Fixed By Board Bird Farm West Land Division $60,568 $45,430 Not Ren- $45,430 Missouri Paci- Imps of -0- -0- dered -0- fic R.R., 151.42 Ac. James Rogers Survey Property Total $60,568 $45,430 $45,430 Kramer Lane, E. Land Division $33,560 $25,170 of Llano Spur, 33.56 Ac. James Imps of -0- -0- Not Ren- $25,170 dered -0- Property Rogers Survey Total $33,560 $25,170 $25,170 Mr. Patterson stated he had an interest in these two tracts as a group and had purchased this property in 1960 for $700 an acre. He said part of the Bird Farm had been sold to Mr. Welch for $1,200 and $1,500 an acre. He said when they purchased it they thought it could be used for industrial and now it had been November 4, 1964 _ CITY OF AUSTIN, TEXAS changed to residential. He stated on the 33.56 acre tract it would be impossible to develop as residential as there is a 200' high transmission line easement for the L.C.R.A. across the property and it has ditches, gulleys, draws and creeks. He said the fact that this property was in a water district was depressing the value of the land. He felt that part of this property should be valued at $200 to $250 an acre, part at $700 an acre, part at $1,100 an acre and part at $1,200. Dept. 1963 Value Assessed Rendered By Owner Value As Fixed By Board. Full Value by Tax Full Value by Tax Dept. 1964 Assessed Value By Tax Dept. $10,934 $ 8,200 $ 6,010 $ 8,200 -0- -0- -0- -0- -0- $10,934 $ 8,200 $ 6,010 $ 8,200 3419 Monte Vista Land $ 8,018 Dr., Lot 12, Block Imps Y, Balcones Park, Section 8 Total $ 8,018 ) ) ) Mr. Patterson stated if it wasn't for the values placed on the shopping centers he would not appeal the value of this lot as it was in line with all the other lots in the neighborhood. Full Value Full Value Assessed by Tax by Tax Value By Dept. 1963 Dept. 1964 Tax Dept. Value Assessed Rendered: Value As By Owner Fixed By Board 2607 University Land $17,280 Ave., Lot 5 & 6, Imps -0- $17,280 348,801 $12,960 261,600 Not Ren- $12,960 dered 250,840 Block 11, Ols. 15, 16 & 17, Div. D, Whitis Total $17,280 $366,081 $274,560 $263,800 Mr. Patterson stated this appeal was on the improvements only. He said this was the University Arms and he compared the assessments with the Mayfair, the Madison and the Heflin Manor. He said the University Arms was a three story stucco structure with brick on the front and brick firewalls; that it had wooden joists and $36,000 worth of used materials had been used; that it did not cost any more than the Mayfair and there was a difference of between $2.00 and $2.50 a square foot. Mr. Klitgaard explained the construction of this building is a combination of masonry wall and wood frame. The Department's method of recognizing this particular influence is to minus the classification of the higher class or add an additional sum for masonry trim if the lower classification is used. It is immaterial which technique is used because the results are approximately the same. Mr. Patterson compared this structure with the buildings in the shopping centers. The Mayor said the Council would set up an appointment with the Manager, Mrs. Crawford, and go out and look at this building. CITY OF AUSTIN, TEXAS November 4, 1964 MR. SPENCER SCOTT appealed the values as set by the Board of Equalization on the following property: Full Value Full Value 800 Block Brazos by Tax Dept. 1963 by Tax Dept. 1964 Assessed Value By Tax Dept. Value Assessed Rendered Value As By Owner Fixed By Board Land $529,431 3,645 $529,431 3,645 $397,070 2,730 $297,070 $397,070 2,730 2,730 Total $533,076 $533,076 $399,800 $299,800 $399,800 St., All Block 85, Imps Original City Mr. Scott said this property was the St. Mary's parking lot and the value had been raised $100,000. Mr. Klitgaard explained the appraisal had mt been changed, that there had been an error in typing the notices for 1963 guidance of the legal department the assessment was left as placed on the notice but the notice was corrected for 1964. Mr. Whittington, representing the owner, stated that in a three block area from 6th Street to 9th Street on Brazos there were eight different valuations, from $800 a front foot to $1,100 a front foot and they could not understand the different valuations and would like for them to be made uniform. Mr. Whittington said that the property sold in 1964 for more than the Tax Department's appraisal. Brief discussion of the wall and the closing of the alley was held. Full Value Full Value by Tax Dept. 1963 by Tax Dept. 1964 Assessed Value By Tax Dept. $21,008 $67,520 $50,640 Value Rendered By Owner Assessed Value As Fixed By Board $15,760 $50,640 Interregional & Land Braker In., 51.77 Imps Ac., J.C. Harrel- son Survey Total -0- $21,008 -0- $67,520 -0- -0- -0- $50,640 $15,760 $50,640 Mr. Scott said this property was two miles outside the city limits. He stated the land was very rough and he had paid $200 an acre for it. He said he had sold a portion of the land to the church for $800 an acre but they have water, electricity and gas and he had dedicated a street. Full Value Full Value Value Assessed Value As Fixed By Board $11,760 -0- by Tax Dept. 1963 by Tax Dept. 1964 Assessed Value By Tax Dept. Rendered By Owner Middle Fiskville Land Division $20,910 $15,680 Road, 20.91 Ac., Imps John Applegate of Property -0- -0- Survey Total $20,910 $15,680 Middle Fiskville Land $13,500 $21,600 $16,200 $10,130 $16,200 Road, 18 Ac. John Imps -0- -0- -0- -0- Applegate Survey Total $13,500 $21,600 $16,200 $10,130 $16,200 $11,760 -0- November 4, 1964 CITY OF AUSTIN, TEXAS Full Value Full Value by Tax Mr. Scott stated this property should not be valued at more than $800. He said they were going to put an underpass in and he would not even be on the Highway. Value Rendered Assessed Assessed by Tax Value By Dept. 1963 Dept. 1964 Tax Dept. By Owner Value As Fixed By Board Somerset Avenue Land $ 1,733 $ 2,311 $ 1,730 $1,300 $ 1,530 Lot 9, Block N, Imps -0- -0- -0- -0- -0- North Acres, Sec. 1 Total $ 1,733 $ 2,311 $ 1,730 $ 1,300 $ 1,530 Applegate Drive Land $ 1,150 $ 2,044 $ 1,530 $ 860 $ 1,350 Lot 29, Block M, Imps -0- -0- -0- -0- -0- North Acres Resub. Total $ 1,150 $ 2,044 $ 1,530 $ 860 $ 1,350 Somerset Avenue Land $ 1,299 $ 2,309 $ 1,730 $ 970 $ 1,530 Lot 28, Block M, Imps -0- -0- -0- -0- -0- North Acres Resub. Total $ 1,299 $ 2,309 $ 1,730 $ 970 $ 1,530 Somerset Avenue Land $ 1,979 $ 2,188 $ 1,640 $ 1,480 $ 1,450 Lot 26A, Resub. of Imps -0- -0- -0- -0- -0- Lots 24A,25 426, Blk.M, North Acres Section 1 Total $ 1,979 $ 2,188 $ 1,640 $ 1,480 $ 1,450 Somerset Avenue Land $ 1,499 $ 2,200 $ 1,650 $ 1,120 $ 1,460 Lot 25A Resub. of Imps -0- -0- -0- -0- -0- Lots 24A,25 & 26, Blk. M, North Acres Section 1 Total $ 1,499 $ 2,200 $ 1,650 $ 1,120 $ 1,460 Newport Avenue Land $ 1,943 $ 2,332 $ 1,750 $ 1,460 $ 1,540 Lot 5, Block S Imps -0- -0- -0- -0- -0- North Acres, Section 1 Total $ 1,943 $ 2,332 $ 1,750 $ 1,460 $ 1,540 Newport Avenue Lot 4, Block S North Acres, Section 1 Land $ 1,547 $ 1,547 $ 1,160 $ 1,160 $ 1,020 Imps -0- -0- -0- -0- -0- 6 Total. $ 1,547 $ 1,547 $ 1,160 $ 1,160 $ 1,020 Newport Avenue Land $ 1,537 $ 2,732 $ 2,050 $ 1,150 $ 1,810 Lot 3, Block S Imps -0- -0- -0- -0- -0- North Acres, Section 1 Total $ 1,537 $ 2,732 $ 2,050 $ 1,150 $ 1,810 908 Applegate Land $ 1,038 $ 2,075 $ 1,560 $ 780 $ 1,370 Lot 12, Blk. B Imps -0- 8,000 6,000 -0- 6,000 North Acres, Section 1 Total $ 1,038 $10,075 $ 7,560 $ 780 $ 7,370 ) November 4, 1964 CITY OF AUSTIN, TEXAS Full Value Full Value Assessed Value Assessed by Tax by Tax Value By Rendered Value As Dept. 1963 Dept. 1964 Tax Dept. By Owner Fixed By Board 1004 Applegate Lot 8, Block I, North Acres, Section 1 Land $ 995 Imps -0- $ 1,989 17,024 $ 1,490 12,770 $ 750 $ 1,320 -0- 12,770 Total $ 995 $19,013 $14,260 $ 750 $14,090 1002 Applegate Lot 7, Block I, North Acres, Section 1 Land $ 995 $ 1,989 $ 1,490 $ 750 $ 1,320 Imps -0- 7,500 5,630 -0- 5,630 Total $ 995 $ 9,489 $ 7,120 $ 750 $ 6,950 Somerset Avenue Land $ 1,664 $ 2,219 $ 1,660 $ 1,250 $ 1,470 Lot 23, Block M, Imps -0- -0- -0- -0- -0- North Acres Resub. Total $ 1,664 $ 2,219 $ 1,660 $ 1,250 $ 1,470 Somerset Avenue Land $ 1,725 $ 2,300 $ 1,730 $ 1,290 $ 1,520 Lot 21, Block M, Imps -0- -0- -0- -0- -0- North Acres, Section 1 Total $ 1,725 $ 2,300 $ 1,730 $ 1,290 $ 1,520 Newport Avenue Land $ 585 $ 1,492 $ 1,120 Lot 10, Block E, Imps -0- -0- $ 440 $ 990 -0- -0- -0- North Acres, Section 1 Total $ 585 $ 1,492 $ 1,120 $ 440 $ 990 Newport Avenue Land $ 610 $ 1,556 $ 1,170 $ 460 $ 1,030 Lot 11, Block E, Imps -0- -0- -0- -0- -0- North Acres, Section 1 Total $ 610 $ 1,556 $ 1,170 $ 460 $ 1,030 Newport Avenue Lot 1, Block K North Acres, Section 1 Land $ 610 $ 1,556 $ 1,170 $ 460 $ 1,030 Imps -0- -0- -O- -0- -0- Total $ 610 $ 1,556 $ 1,170 $ 460 $ 1,030 Newport Avenue Lot 2, Block K, North Acres, Section 1 Land $ 585 $ 1,492 $ 1,120 $ 440 $ 990 Imps -0- -0- -0- -0- -0- Total $ 585 $ 1,492 $ 1,120 $ 440 $ 990 Newport Avenue Lot 3, Block K, North Acres, Land $ 585 $ 1,492 $ 1,120 Imps -0- -0- -0- Section 1 Total $ 585 $ 1,492 $ 1,120 Newport Avenue Lot 4, Block K, Land $ 585 $ 1,492 $ 1,120 Imps -0- -0- North Acres, Section 1 Total $ 585 $ 1,492 $ 1,120 $ 440 $ 990 -0- -0- $ 440 $ 990 $ 440 -0- -0- -0- $ 440 $ 990 $ 990 CITY OF AUSTIN, TEXAS- November 4, 1964 Full Value Full Value Assessed Value Assessed by Tax by Tax Value By Rendered Value As Dept. 1963 Dept. 1964 Tax Dept. By Owner Fixed By Board Newport Avenue Lot 5, Block K, North Acres, Land $ 585 $ 1,492 $ 1,120 Imps -0- -0- -0- -0- Section 1 Total $ 585 $ 1,492 $ 1,120 Newport Avenue Lot 6, Block K, North Acres, Section 1 Land $ 585 $ 1,492 $ 1,120 $ $ $ 440 $ 990 440 $ 990 -0- Imps -0- -0- -0- 440 $ 990 -0- -0- Total $ 585 $ 1,492 $ 1,120 $ 440 $ 990 Newport Avenue Lot 7, Block K, North Acres, Section 1 Land $ 585 $ 1,492 $ 1,120 Imps -0- -0- $ 440 $ 990 -0- -0- -0- Total $ 585 $ 1,492 $ 1,120 $ 440 $ 990 Newport Avenue Lot 8, Block K, North Acres, Section 1 Land $ 585 $ 1,492 $ 1,120 $ 440 $ 990 Imps -0- -0- Total $ 585 $ 1,492 $ 1,120 -0- -0- -0- $ 440 $ 990 Newport Avenue Lot 9, Block K, North Acres, Land $ 585 $ 1,492 $ 1,120 $ 440 $ 990 Imps -0- -0- Section 1 Total $ 585 $ 1,492 $ 1,120 -0- -0- -0- $ 440 $ 990 Newport Avenue Lot 9, Block S, North Acres, Section 1 Land $ 1,787 $ 1,787 $ 1,340 $ 1,340 $1,180 Imps -0- -0- -0- -0- -0- Total $ 1,787 $ 1,787 $ 1,340 $ 1,340 $ 1,180 Applegate Drive Lot 20, Block B, North Acres Section 1 Land $ 981 $ 1,962 $ 1,470 $ 740 $ 1,300 Imps -0- -0- -0- -0- -0- Total $ 981 $ 1,962 $ 1,470 $ 740 $ 1,300 Applegate Drive Land $ 928 $ 1,856 $ 1,390 $ 700 $ 1,230 Lot 21, Block B, Imps -0- -0- -0- -0- -0- North Acres Section 1 Total $ 928 $ 1,856 $ 1,390 $ 700 $ 1,230 Applegate and Mid- Land $ 1,148 $ 1,722 $ 1,290 $ 860 $ 1,140 dle Fiskville Rd., Imps -0- -0- -0- -0- -0- Lot 22, Block B, North Acres, Section 1 Total $ 1,148 $ 1,722 $ 1,290 $ 860 $ 1,140 Applegate Drive Land $ 1,003 $ 2,006 $ 1,500 $ 750 $ 1,330 Lot 2, Block C, Imps -0- -0- -0- -0- -0- North Acres, Section 1 Total $ 1,003 $ 2,006 $ 1,500 $ 750 $ 1,330 November 4, 1964 =CITY OF AUSTIN, TEXAS Full Value Full Value Assessed Value Assessed by Tax by Tax Value By Rendered Value As Dept. 1963 Dept. 1964 Tax Dept. By Owner Fixed By Board Applegate Drive Land $ 995 $ 1,990 $ 1,490 $ 750 $ 1,320 Lot 3, Block C, Imps -0- -0- -0- -0- -0- North Acres, Section 1 Total $ 995 $ 1,990 $ 1,490 $ 750 $ 1,320 Salem Lane, Lot 1, Land $ 1,358 $ 1,810 $ 1,360 $ 1,020 $ 1,200 Block D, North Imps -0- -0- -0- -0- -0- Acres, Sec. 1 Total $ 1,358 $ 1,810 $ 1,360 $ 1,020 $ 1,200 Salem Lane, Lot 2, Land $ 1,343 $ 1,989 $ 1,490 $ 1,010 $ 1,320 Block D, North Imps -0- -0- -0- -0- -0- Acres, Sec. 1 Total $ 1,343 $ 1,989 $ 1,490 $ 1,010 $ 1,320 Salem Lane, Lot 3, Land $ 1,492 $ 1,989 $ 1,490 $ 1,120 $ 1,320 Block D, North Imps -0- -0- -0- -0- -0- Acres, Sec. 1 Total $ 1,492 $ 1,989 $ 1,490 $ 1,120 $ 1,320 Applegate Drive Land $ 888 $ 1,277 $ 960 $ 670 $ 850 Lot 1B, Resub. Imps -0- -0- -0- -0- -0- of Lot 1, Block N, North Acres, Sec.l Total $ 888 $ 1,277 $ 960 $ 670 $ 850 Applegate Drive Land $ 948 $ 1,411 $ 1,060 $ 710 $ 930 Lot 1A, Resub. of Imps -0- -0- -0- -0- -0- Lot 1, Block N, North Acres, Sec. 1 Total $ 948 $ 1,411 $ 1,060 $ 710 $ 930 Newport Avenue Land $ 610 $ 2,075 $ 1,560 $ 460 $ 1,370 Lot 12, Block D, Imps -0- -0- -0- CO- -0- North Acres, Sec.1 Total $ 610 $ 2,075 $ 1,560 $ 460 $ 1,370 Newport Avenue Land $ 585 $ 1,989 $ 1,490 $ 440 $ 1,320 Lot 13, Block D, Imps -0- -0- -0- -0- -0- North Acres, Sec.1 Total $ 585 $ 1,989 $ 1,490 $ 440 $ 1,320 Newport Avenue Land $ 1,556 $ 1,556 $ 1,170 $ 1,170 $ 1,030 Lot 6, Block 0, Imps -0- -0- -0- -0- -0- North Acres Section 1 Total $ 1,556 $ 1,556 $ 1,170 $ 1,170 $ 1,030 Newport Avenue Land $ 585 $ 1,492 $ 1,120 $ 440 $ 990 Lot 7, Block 0, Imps -0- -0- -0- -0- -0- North Acres, Section 1 Total 585 $ 1,492 $ 1,120 $ 440 $ 990 ) ) _ CITY OF AUSTIN, TEXAS November 4, 1964 Full Value Full Value Assessed Value Assessed by Tax by Tax Value By Rendered Value As Dept. 1963 Dept. 1964 Tax Dept. By Owner Fixed by Board Newport Avenue Lot 8, Block 0, Land $ 585 $ 1,492 $ 1,120 $ 440 $ 990 Imps -0- -0- -0- -0- -0- North Acres Section 1 Total $ 585 $ 1,492 $ 1,120 $ 440 $ 990 Newport Avenue Lot 9, Block 0, North Acres, Section 1 Land $ 585 $ 1,492 $ 1,120 Imps -0- -0- -0- $ 440 $ 990 -O- -0- Total $ 585 $ 1,492 $ 1,120 $ 440 $ 990 Walnut Bend Dr. Land $ 1,272 $ 2,544 $ 1,910 $ 950 $ 1,680 Lot 1, Block P, North Acres, Imps -0- -0- -0- -0- -0- Section 1 Total $ 1,272 $ 2,544 $ 1,910 $ 950 $1,680 Applegate Drive Land $ 1,144 $ 2,288 $ 1,720 $ 860 $ 1,510 Lot 2, Block P, Imps -0- -0- -0- -0- -0- North Acres, Sec- tion 1 Total $ 1,144 $ 2,288 $ 1,720 Applegate Drive Lot 4, Block P, North Acres, Land $ 1,051 $ 2,101 $ 1,580 $$ 860 $ 1,510 $ 790 $ 1,390 Imps -0- -0- -0- -0- -0- Section 1 Total $ 1,051 $ 2,101 $ 1,580 $ 790 $ 1,390 Newport Avenue Lot 6, Block P, Land $ 704 $ 1,627 $ 1,220 $ 530 $ 1,190 Imps -0- -0- -0- -0- -0- North Acres, Section 1 Total $ 704 $ 1,627 $ 1,220 $ 530 $ 1,190 Newport Avenue Lot 7, Block P, North Acres, Section 1 Land $ 613 $ 1,563 $ 1,170 $ 460 $ 1,030 Imps -0- -0- -0- -0- -0- Total $ 613 $ 1,563 $ 1,170 Newport Avenue Lot 8, Block P, North Acres, Land $ 613 $ 1,563 $ 1,170 $$ 460 $ 1,030 $ 460 $ 1,030 Imps -0- -0- -0- -0- -0- Section 1 Total $ 613 $ 1,563 $ 1,170 $ 460 $ 1,030 Newport Avenue Lot 9, Block P, North Acres, Land $ 636 $ 1,622 $ 1,220 $ 480 $ 1,070 Imps -0- -0- -0- -0- -0- Section 1 Total $ 636 $ 1,622 $ 1,220 $ 480 $ 1,070 Walnut Bend Dr. Land $ 1,627 $ 1,627 $ 1,220 $ 1,220 $ 1,080 Lot 10, Block P, Imps -0- -0- -0- -0- -0- North Acres, Section 1 Total $ 1,627 $ 1,627 $ 1,220 $ 1,220 $ 1,080 ) ) ) November 4, 1964 CITY OF AUSTIN, TEXAS Full Value Full Value Assessed Value Assessed by Tax by Tax Dept. 1963 Dept. 1964 Value By Tax Dept. Walnut Bend Dr. Lot 13, Block P, North Acres, Land $ 1,563 $ 2,084 $ 1,560 Rendered Value As By Owner Fixed By Board $ 1,170 $ 1,380 Imps -0- -0- -0- -0- -0- Section 1 Total $ 1,563 $ 2,084 $ 1,560 $ 1,170 $ 1,380 Newport Avenue Lot 7, Block E, North Acres, Land $ 585 $ 1,492 $ 1,120 Imps -0- -0- $ 440 $ 990 -0- -0- -0- Section 1 Total $ 585 $ 1,492 $ 1,120 $ 440 $ 990 Newport Avenue Lot 8, Block E, Land $ 585 $ 1,492 $ 1,120 Imps -0- -0- North Acres, Section 1 Total $ 585 $ 1,492 $ 1,120 Newport Avenue Land $ 585 $ 1,492 $ 1,120 Lot 9, Block E, Imps -0- -0- North Acres Section 1 Total $ 585 $ 1,492 $ 1,120 $ 440 $ 990 -0- -0- $ 440 $ 990 $ 440 $ 990 -0- -0- -0- $ 440 -0- $ 990 Somerset Avenue Land $ 1,494 $ 2,656 $ 1,990 $ 1,120 $ 1,760 Lot 18, Block M, Imps -0- -0- -0- -0- -0- North Acres, Section 1 Total $ 1,494 $ 2,656 $ 1,990 $ 1,120 $ 1,760 Somerset Avenue Land $ 1,538 $ 2,306 $ 1,730 $ 1,150 $ 1,530 Lot 17, Block M, Imps -0- -0- -0- -0- -0- North Acres, Section 1 Total $ 1,538 $ 2,306 $ 1,730 $ 1,150 $ 1,530 Applegate Drive Land $ 1,420 $ 2,129 $ 1,600 $1,070 $ 1,410 Lot 16, Block M, Imps -0- -0- -0- -0- -0- North Acres, Section 1 Total $ 1,420 $ 2,129 $ 1,600 $ 1,070 $ 1,410 Hollybluff Street Land $ 883 $ 1,766 $ 1,320 $ 660 $ 1,170 Lot 1, Block M, Imps -0- -0- -0- -0- -0- North Acres Resub. Total $ 883 $ 1,766 $ 1,320 $ 660 $ 1,170 Hollybluff Street Land $ 939 $ 1,878 $ 1,410 $ 700 $ 1,240 Lot 2, Block M, Imps -0- -0- -0- -0- -0- North Acres Resub. Total $ 939 $ 1,878 $ 1,410 $ 700 $ 1,240 Hollybluff Street Land $ 883 $ 1,766 $ 1,320 $ 660 $ 1,170 Lot 3, Block M, Imps -0- -0- -0- -0- -0- North Acres Resub. Total $ 883 $ 1,766 $ 1,320 $ 660 $ 1,170 by Tax by Tax Dept. 1963 Dept. 1964 CITY OF AUSTIN, TEXAS November 4, 1964 Full Value Full Value Value Assessed Rendered Value As By Owner Fixed By Assessed Value By Tax Dept. Board Hollybluff Street Land $ 831 $ 1,662 $ 1,250 $ 620 $ 1,100 Lot 4, Block M, Imps -0- -0- -0- -0- -0- North Acres Resub. Total $ 831 $ 1,662 $ 1,250 $ 620 $ 1,100 Hollybluff Street Land $ 831 $ 1,662 $ 1,250 $ 620 $ 1,100 Lot 5, Block M, Imps -0- -0- -0- -0- -0- North Acres Resub. Total $ 831 $ 1,662 $ 1,250 $ 620 $ 1,100 Hollybluff Street Land $ 831 $ 1,662 $ 1,250 $ 620 $ 1,100 Lot 8, Block M, Imps -0- -0- -0- -0- -0- North Acres Resub. Total $ 831 $ 1,662 $ 1,250 $ 620 $ 1,100 Hollybluff Street Land $ 898 $ 1,795 $ 1,350 $ 670 $ 1,190 Lot 9, Block M, Imps -0- -0- -0- -0- -0- North Acres Resub. Total $ 898 $ 1,795 $ 1,350 $ 670 $ 1,190 Hollybluff Street Land $ 969 $ 1,938 $ 1,450 $ 730 $ 1,280 Lot 13, Block M, Imps -0- -0- -0- -0- -0- North Acres Resub. Total $ 969 $ 1,938 $ 1,450 $ 730 $1,280 Hollybluff Street Land $ 966 $ 1,931 $ 1,450 $ 720 $ 1,280 Lot 14, Block M, Imps -0- -0- -0- -0- -0- North Acres Resub. Total $ 966 $ 1,931 $ 1,450 $ 720 $ 1,280 Hollybluff Street Land $ 843 $ 1,686 $ 1,260 $ 630 $ 1,120 Lot 15, Block M, Imps -0- -0- -0- -0- -0- North Acres Resub. Total $ 843 $ 1,686 $ 1,260 $ 630 $ 1,120 Hollybluff Street Land $ 843 $ 1,686 $ 1,260 $ 630 $ 1,120 Lot 32, Block M, Imps -0- -0- -0- -0- -0- North Acres Resub. Total $ 843 $ 1,686 $ 1,260 $ 630 $ 1,120 Hollybluff Street Land $ 843 $ 1,686 $ 1,260 $ 630 $ 1,120 Lot 33, Block M, Imps -0- 15,644 11,730 -0- 11,730 North Acres Resub. Total $ 843 $17,330 $12,990 $ 630 $12,850 Somerset Avenue Land $ 1,613 $ 2,151 $ 1,610 $ 1,210 $ 1,420 Lot 2, Block N, Imps -0- -0- -0- -0- -0- North Acres, Section 1 Total $ 1,613 $ 2,151 $ 1,610 $ 1,210 $ 1,420 ) November 4, 1964 CITY OF AUSTIN, TEXAS Full Value Full Value Assessed Value Assessed by Tax by Tax Dept. 1963 Dept. 1964 Value By Tax Dept. Rendered Value As By Owner Fixed By Board Somerset Avenue Lot 3, Block N, North Acres Land $ 1,637 $ 2,182 $ 1,640 $ 1,230 $ 1,440 Imps -0- -0- -0- -0- -0- Section 1 Total $ 1,637 $ 2,182 $ 1,640 $ 1,230 $ 1,440 Somerset Avenue Land $ 1,686 $ 2,248 $ 1,690 $ 1,260 $ 1,490 Lot 6, Block N, Imps -0- -0- -0- -0- -0- North Acres, Section 1 Total $ 1,686 $ 2,248 $ 1,690 $ 1,260 $ 1,490 Applegate Drive Land $ 1,712 $ 2,282 $ 1,710 $ 1,280 $ 1,510 Lot 14, Block N, Imps -0- -0- -0- -0- -0- North Acres Section 1 Total $ 1,712 $ 2,282 $ 1,710 $1,280 $ 1,510 Applegate Drive Land $ 1,801 $ 2,401 $ 1,800 $ 1,350 $ 1,590 Lot 15, Block N, Imps -0- -0- -0- -0- -0- North Acres Section 1 Total $ 1,801 $ 2,401 $ 1,800 $ 1,350 $ 1,590 Applegate Drive Land $ 1,161 $ 2,321 $ 1,740 $ 870 $ 1,540 Lot 16, Block N, Imps -0- -0- -0- -0- -0- North Acres Section 1 Total $ 1,161 $ 2,321 $ 1,740 $ 870 $ 1,540 Salem Lane, Lot Land $ 1,492 $ 1,989 $ 1,490 $ 1,120 $ 1,320 69 Block D, North Imps -0- -0- -0- -0- -0- Acres, Sec. 1 Total $ 1,492 $ 1,989 $ 1,490 $ 1,120 $ 1,320 Newport Avenue Land $ 585 $ 1,989 $ 1,490 $ 440 $ 1,320 Lot 19, Block D, Imps -0- -0- -0- -0- -0- North Acres Section 1 Total $ 585 $ 1,989 $ 1,490 $ 440 $ 1,320 Newport Avenue Land $ 585 $ 1,989 $ 1,490 $ 440 $ 1,320 Lot 20, Block D, Imps -0- -0- -0- -0- -0- North Acres Section 1 Total $ 585 $ 1,989 $ 1,490 $ 440 $ 1,320 Newport Avenue Land $ 585 $ 1,989 $ 1,490 $ 440 $ 1,320 Lot 21, Block D, Imps -0- -0- -0- -0- -0- North Acres Section 1 Total $585 $ 1,989 $ 1,490 $ 440 $ 1,320 Newport Avenue Land $ 707 $ 1,804 $ 1,350 $ 530 $ 1,190 Lot 22, Block D, Imps -0- -0- -0- -0- -0- North Acres Section 1 Total $ 707 $ 1,804 $ 1,350 $ 530 $ 1,190 ) ) ) CITY OF AUSTIN, TEXAS November 4, 1964 Full Value Full Value Assessed Value Assessed by Tax by Tax Value By Rendered Value As Dept. 1963 Dept. 1964 Tax Dept.. By Owner Fixed By Board Newport Avenue Lot 1, Block E, North Acres Land $ 704 $ 1,795 $ 1,350 $ 530 $ 1,190 Imps -0- -0- -0- -0- -0- Section 1 Total $ 704 $ 1,795 $ 1,350 $ 530 $ 1,190 Newport Avenue Lot 2, Block F, North Acres Section 1 Land $ 585 $ 1,492 $ 1,120 وز Imps -0- -0- -0- $ 440 $ 990 -0- -0- Total $ 585 $ 1,492 $ 1,120 $ 440 $ 990 Newport Avenue Lot 3, Block E, North Acres Land $ 585 $ 1,492 $ 1,120 $ 440 $ 990 Imps -0- -0- -0- -0- -0- Section 1 Total $ 585 $ 1,492 $ 1,120 $ 440 $ 990 Newport Avenue Lot 4, Block E, North Acres Land $ 585 $ 1,492 $ 1,120 $ 440 $ 990 Imps -0- -0- -0- -0- -0- Section 1 Total $ 585 $ 1,492 $ 1,120 $ 440 $ 990 Newport Avenue Land $ 585 $ 1,492 $ 1,120 Lot 5, Block E, Imps -0- -0- -0- $ 440 $ 990 -0- -0- North Acres Section 1 Total $ 585 $ 1,492 $ 1,120 $ 440 $ 990 It has gas, Mr. Scott said this subdivision was outside the city limits. water, electricity and phones but no sewers. He stated this property was in Water District No. 7. He said he felt all of these lots should be valued at $1,200 each. Mr. Scott eventually approved the assessment on all lots having an assessed value of $990 but on that basis all lots he has in the subdivision should be $990. The Mayor stated the Council would go look at all of this property and let Mr. Scott know their decision as soon as possible. MR. L. SCARBROUGH, By Mr. E. C. McClure, appealed the values as set by the Board of Equalization on the following property: Full Value Full Value by Tax Dept. 1963 by Tax Dept. 1964 Value Assessed Rendered Value As Assessed Value By Tax Dept. By Owner Fixed By Board 6th Street and Congress, Lots 4, 5,6 and North 16' of Lot 3 Block 55 Land Imps $750,756 731,463 $692,252 731,463 $519,190 $422,303 $519,190 548,600 411,450 548,600 Total $1,482,219 $1,423,715 $1,067,790 $833,753 $1,067,790
= CITY OF AUSTIN, TEXAS November 4, 1964 Mr. James Hart represented the L. Scarbrough Trustee and Scarbrough Estate in this appeal. Mr. McClure was present also in behalf of this appeal. Mr. Hart submitted a map showing the amount of reduction given to each parcel of land on the west side of Congress Avenue from 5th Street to 10th Street. He stated the F. W. Woolworth Store, which is across the street from Scarbrough's property, was given 13.6% reduction and Scarbrough's were given 7.8% reduction and they felt the reduction should have been the same. He reviewed the taxes on Congress Avenue since 1945 stating at that time the character of the property was taken into account. Since that time there has been a general decline of property on Congress and this had been recognized and there had been two reductions giving all the same reduction. Now reductions ranged from 26.7% down to 5.9% with Scarbrough's being the second lowest of any reduction. They felt the reduction should be on a flat and uniform basis and they should receive the same reduction as Woolworth. He said Scarbrough's had helped to hold Congress Avenue together, they kept the building attractive, and by efficient management kept sales and business up and they should not be penalized and should get the same reduction comparable with Woolworth. Mr. Klitgaard stated this was not an overall uniform reduction but was on a restudy of values taking into consideration vacancies and new lease information. They did not have any information on the Scarbrough lease. Discussion of amount assessed per front foot was held and it was brought out that the Woolworth property was assessed more per front foot than the Scarbrough property. The Mayor said the Council would check with the Tax Department on this and let them know as soon as possible. Councilman Long moved that the tax appeal of Moton H. Crockett, Jr. scheduled to be heard today be postponed until November 10th. The motion, seconded by Councilman LaRue, carried by the following vote: Ayes: Councilmen LaRue, Long, Shanks, White, Mayor Palmer Noes: None 3 The tax appeal of Hugh L. McMath scheduled to be heard today was postponed until November 10th. MR. OSCAR CEDER appealed the values as set by the Board of Equalization on the following property: Full Value Full Value by Tax by Tax Dept. 1963 Dept. 1964 Assessed Value By Tax Dept. Value Assessed Rendered Value As By Owner Fixed By ARTHUR CEDER Board.. Old Manor Road between Ferguson Land & RR. 148.16 Acres H.T. Davis Land Imps $22,224 $66,672 $50,000 Not Ren- $50,000 -0- -0- -0- dered -0- Survey Total $22,224 $66,672 $50,000 $50,000 CITY OF AUSTIN, TEXAS November 14, 1964 Full Value Full Value Assessed Value Assessed by Tax by Tax Value By Rendered Value As Dept. 1963 Dept. 1964 Tax Dept. By Owner Fixed By OSCAR CEDER Board Morris Lane, S. of Land Daffan Lane, 25.12 Impss $16,839 3,116 $57,244 4,740 $42,930 Not Ren- $42,930 3,560 dered 3,560 Ac.H.T. Davis and 76.7 Ac. Lucas Munos 34.4 Ac. James Bur- leson Survey Total $19,955 $61,984 $46,490 $46,490 PAUL CEDER Morris Lane, S.of Land $15,916 $60,986 $45,740 Not Ren- $45,740 Daffan Ln. 29.92 Imps 4,740 3,116 2,340 dered 2,340 Ac.H.T. Davis, 67 Acres Lucas Munos, 39.7 A., James Bur- leson Survey Total $20,656 $64,102 $48,080 $48,080 EVELYN B. YOUNGQUIST Morris Lane, S.of Land $15,209 $42,955 $32,220 Daffan Lane, 24.3 Imps 3,491 3,491 2,620 Not Ren- $32,220 dered 2,620 Ac. James Burleson, 76.66 Ac. Lucas Munos 5.95 Ас.Н.Т. Davis Survey Total $ 18,700 $46,446 $34,840 $34,840 He Mr. Oscar Ceder appeared for these four appeals. Mr. Arthur Ceder, Mr. Paul Ceder and Mr. Youngquist were present also. Mr. Ceder said this appeal was on the land only. He said this property was right at the end of the Austin Independent School District and was adjacent to the Manor School District. stated this was bad land with ravines and would be too expensive to develop. He said the valuation had tripled or quadrupled this year and it had just been raised not over three years ago. He felt the value of this property had not gone up that much. He said they would go along with any thing reasonable, even double but four times was too much. The Mayor stated the Council would go out and look at the property and see what could be worked out. MR.. RICHARD AVENT appealed the values as set by the Board of Equalization on the following property: Full Value Full Value Assessed by Tax by Tax Dept. 1963 Dept. 1964 Assessed Value By Tax Dept. Value Rendered By Owner Value As Fixed By Board 1302 Norwalk In. Land $ 4,594 Lot 2A, Resub. of Parts Lots 1 and Imps -0- $ 9,092 40,253 $ 6,820 30,190 Not Ren- $ 6,820 dered 30,190 2, Block 8, West- field A Total $ 4,594 $49,345 1 $37,010 $37,010 CITY OF AUSTIN, TEXAS November 4, 1964 Mr. Avent stated this appeal was on land and improvements both. He said this was only a 58' lot with a 75' setback on Norwalk Lane; he paid $5,800 for the lot two years ago, that it was a small lot zoned for six apartment units but it had been a real problem to build them there. He said they had to build the apartments smaller than they would have liked; that they had to stagger them and there were only two windows per apartment. He said there was no tile in the baths, except around the tubs and there were no carpets. He said he thought the land should be valued at $5,800 and the improvements at $34,348, the price he paid for them. The Mayor said the Council would go out and look at this property Mr. Avent stated they could look at Apartment No. 6. MR. D. R. SAMUELSON appealed the values as set by the Board of Equalization on the following property: Full Value Full Value Assessed Value Assessed by Tax Dept. 1963 by Tax Value By Rendered Value As Dept. 1964 Tax Dept. By Owner Fixed By Board 4400 Balcones Dr., Land Lot 1, Blk.J, Resub. Imps $ 5,936 20,998 $ 7,250 25,460 $ 5,440 19,100 $ 4,450 $ 5,440 15,750 18,810 of Balcones Park 2, Lots 5 & 6, Blk.H, Lots 1 & 2, Blk. I & Lot 1, Block J Total $26,934 $32,710 $24,540 $20,200 $24,250 Mr. Samuelson stated this appeal was on the land. He said he paid $4,500 for the lot eight or nine years ago. He said he thought his lot should be comparable with the lot next to his and he wanted to know how the Tax Department arrived at the figure on his lot as it was valued 100% more than it was four years ago. Mr. Gladden explained the method of valuating irregular shaped parcels was to determine average width of the lot, his being determined at 98'. Also the lot next to his was much lower running down to a ravine and has a lower unit value. Mr. Samuelson felt he was being penalized for the 10' that the City gave him which did not do him any good. The Mayor said the Council would go look at this property. STECK COMPANY, by Harry Whittington, appealed the values as set by the Board of Equalization on the following property: Full Value Full Value Steck Ave. & Missouri Pacific R.R., 36.40 Ac. James M. Mitchell Survey by Tax by Tax Dept. 1963 Dept. 1964 Assessed Value By Tax Dept. Value Assessed Rendered Value As By Owner Fixed By Board Land Imps $ 63,700 635,102 $109,200 635,102 $ 81,900 1476,330 dered Not Ren- $ 81,900 476,330 Total $698,802 $744,302 $558,230 $558,230 ) =CITY OF AUSTIN, TEXAS November 4, 1964 Mr. Whittington represented the Steck Company in this appeal. He stated this property had been increased from $1,750 an acre to $3,000 an acre and there had been two sales in the area this year at $2,300 an acre with 10% down and 5% interest for 10 years. He said in the light of these sales they felt that $2,300 an acre would be a fair value. The Mayor stated the Council would go look at this property. MR. LEON LEBOWITZ appealed the values as set by the Board of Equalization on the following property: Full Value Full Value by Tax by Tax Dept. 1963 Dept. 1964 Assessed Value By Tax Dept. Value Assessed Rendered Value As By Owner Fixed By Board 3403 Cascadera Dr. Land $ 2,334 Lot 6, Blk.D, Imps -0- $ 5,835 26,431 $ 4,380 19,820 $ 1,750 $ 4,380 -0- 19,820 Balcones Park, Edgemont, Sec. 2 Total $ 2,334 $32,266 $24,200 $1,750 $24,200 209 Mr. Lebowitz said his appeal was on the question of whether all property was being assessed fairly and equally. He stated when the subdivider had this subdivision he was given a 50% discount and now that the homes had been sold the discount had been removed and were being assessed at 75% of market value. He said he wanted to be sure that everybody was being taxed the same. He said the property in Foothill Terrace had not been increased since 1956 and theirs had increased 20% in addition to the 50% discount being dropped and he felt the owners in new subdivisions were paying on market value and the others were not. He compared his lot with the lots adjoining his property stating the 50% discount had been dropped on all the lots, but then some of the lots had been raised and some had not and he felt they should have all been treated the same. Mr. Gladden explained it was not the subdivider that was given the 50% discount but the discount had been given because of the terrain but now the lots had been built up and after four years he thought it was time to remove the 50% discount. Mr. Lebowitz said his lot had been difficult to build on. The Mayor stated the Council would go out and look at this property. by Tax Dept. 1963 MR. W. E. WARNER appealed the values as set by the Board of Equalization on the following property: Full Value Full Value Assessed Value As Fixed By Board by Tax Dept. 1964 Assessed Value By Tax Dept. Value Rendered By Owner 10201 Middle Fisk- Land ville Rd., 20 Ac., Imps John Applegate $12,000 6,386 $24,000 6,386 $18,000 $ 9,000 No Appeal 4,790 4,500 Survey Total $18,386 $30,386 $22,790 $13,500 =CITY OF AUSTIN, TEXAS November 4, 1964 Mr. Warner stated he farmed this 20 acre tract. He said the property adjacent to his was used for a junk yard and old junk cars and he did not think he could sell his property for what they had it on the tax roll, but he stated he did not want to sell it as it was his home and he was trying to make a living on it. He said the old house was 75 years old and the house he lived in now was a barrack and it cost less than $2,300 to buy it, move it, sheet rock it and put into the condition it is in now. He stated he would sell the property for $20,000. The Mayor said the Council would go out and look at this property. DR. SIGMAN W. HAYES appealed the values as set by the Board of Equaliza- tion on the following property: Full Value Full Value Value Assessed by Tax by Tax Value By Rendered Dept. 1963 Dept. 1964 Tax Dept. By Owner Assessed Value As Fixed By Board Patterson Road Land $ 9,300 62 Acres J. C. Imps 384 $31,000 384 $23,250 Not Ren- $18,300 290 dered 290 Tannehill League Total $ 9,684 $31,384 $23,540 $18,590 Dr. Hayes stated he had bought this farm in 1950 for $7,500. He said they had bought it for their home but it had not worked out and it was just being used as a farm. He stated there would have to be development on the east side of the creek before this property could be developed as residential. He thought the whole farm should be valued at $200 an acre. The Mayor said the Council would go out and look at this property. Councilman Long moved to set the tax appeal of Mr. Jacob Bauerle for 9:00 Α.Μ., November 10, 1964. The motion, seconded by Councilman LaRue, carried by the following vote: Ayes: Councilmen LaRue, Long, Shanks, White, Mayor Palmer Noes: None The Council adjourned at 7:00 P.M. subject to the call of the Mayor. ATTEST: Grace Monon Assistant City Clerk APPROVED M Mayor