=CITY OF AUSTIN. TEXAS 1426 Π ! MINUTES OF THE CITY COUNCIL CITY OF AUSTIN, TEXAS Special Meeting December 28, 1970 9:00 Α.Μ. COUNCIL CHAMBER, CITY HALL The meeting was called to order with Mayor LaRue presiding. Roll Call: Present: Absent: Councilmen Atkison, Gage, Janes, Johnson, Price, Mayor LaRue Councilman MacCorkle Mayor LaRue announced that this was a Special Meeting called for the purpose of hearing Tax Appeals. APPEAL POSTPONED Mayor LaRue announced that the following Tax Appeal hearing would be postponed at the request of the appellant: ORDELL DUBE APPEALS HEARD At 9:00 A.M. the Council heard the following Tax Appeals: M. H. CROCKETT, JR. > Full Value Full Value Assessed Value by the Tax 2900 Duval St. Dept. 1969 by the Tax Dept. 1970 Value by Tax Dept. Rendered by Owner Assessed Value Fixed by Board Northwest part of Lot 4, Block 2, Outlot 10, Division D, Moore Land $15,200 Improve- 6,798 Parcel No. 2-1505-0313 $22,710 7.816 $17,030 5,860 $11,400 5,100 $17,030 5,860 ments Total $21,998 $30,526 $22,890 $16,500 $22,890 ! C _ CITY OF AUSTIN, TEXAS December 28, 1970 1427 MRS. MAE CROCKETT Full Value Full Value Assessed Value by M. H. Crockett, by the Tax Jr. by the Tax Value by Rendered Assessed Value Fixed Dept, 1969 Dept, 1970 Tax Dept. by Owner by Board 2805-2819 San Land $21,450 $32,175 $24,130 $16,090 $24,130 Jacinto Improve- 31,054 34,279 25,710 23,290 25,710 Parts of Lots ments 4, 5, 6 and Total $52,504 $66,454 $49,840 $39,380 $49,840 7.5 feet adj. alley, Block 3, Outlot 10, Division D, Moore Subd. Parcel No. 2-1505-0314 M. H. CROCKETT, JR. 705 Sparks Land $ 2,163 Lot 3, Improve- 21,953 $ 3,708 23,593 $ 2,780 17,690 $ 1,620 $ 2,780 16,460 17.690 Outlot 1, ments Division X, Total $24,116 $27,301 $20,470 $18,080 $20,470 Harris Park Parcel No. 2-1506-0103 M. H. CROCKETT by M. H. Crockett, Jr Land $22,163 ✓ 707 Sparks $ 3,708 $ 2,780 $ 1,620 Lot.4, Improve- 14,287 16,243 12,180 10,720 $ 2,780 12,180 Outlot 1, ments Division X, Total $16,450 $19,951 $14,960 $12,340 $14,960 Harris Park Parcel No. 2-1506-0104 709 Sparks Land $2,163 $3,708 $2,780 $1,620 $2,780 Lot 5, Improve- 0 0 0 0 0 Outlot 1, ments Division X, Total $2,163 $3,708 $2,780 $1,620 $2,780 Harris Park Parcel No. 2-1506-0105 M. H. CROCKETT JR. 3501 North Land $11,613 Lamar Improve- 375 $23,225 375 $17,420 280 $8,710 $17,420 280 280 $23,600 $17,700 $8,990 $17,700 East 56,07 ments feet of West Total $11,988 83 feet Lots 1 and 2 and East 56.79 feet av. of North 34 feet Lot 3, Outlot 76, Division D, Hillview Addition Parcel No. 2-1803-0733 M. H. CROCKETT JR. (cont.) Full Value by the Tax Dept. 1969 Full Value by the Tax Dept. 1970 Assessed Value by Tax Dept, CITY OF AUSTIN, TEXAS December 28, 1970 1428 Assessed Value Fixed by Board Value Rendered by Owner 3520 North Land $22,218 $47,005 $35,250 $16,660 $35,250 Lamar Improve- 57,007 56,894 42,670 42,760 42,670 West 14.45 ments feet av. Total $79,225 $$03,899 $77,920 $59,420 $77,920 Lot 10, all of Lots 11-14, Block 5, Penn Park Parcel No. 2-1901-1710 Land $22,106 $46,598 $34,950 $16,580 $34,950 3518 North Improve- 4,950 4,950 3,710 3,31010 3,710 Lamar ments Lots 5-8,and Total $27,056 $51,548 $38,660 $20,290 $38,660 West 12,6Pfeat Pavk Lot-9, Block-590Pen7Park Parcel No. 2-1901-1711 ✔40th & Medical Land $1,173 Parkway Improve- 0 South 24,83 ments feet of North Total $1,173 48.83 feet Lot 3, Block 6, H.B. Seiders Parcel No. 2-2102-1305 $6,704 $5,030 $880 $4,530 0 0 0 0 $6,704 $5,030 $880 $4,530 3900 Block Land $46,310 $83,907 $62,930 $34,730 $62,930 North Improve- 0 0 0 0 0 Lamar ments West 143 ft. Total $46,310 $83,907 $62,930 $34,730 $62,930 of Lots 5 and 6 and South 68.83 feet of West 143 feet of Lot 4, Block 6, H. B. Seiders Parcel No. 2-2102-1309 G. H. SPURLOCK by M. H. Crockett, Jr. 5420 Airport Land $13,608 $24,948 $18,710 Blvd. Improve- 23,588 25,565 19.170 $10,210 $17,010 17,690 19.170 189 x 76 ft. ments av. of Block 1 Total $37,196 $50,513 $37,880 $27,900 $36,180 Mrs. Lou Hill Subd. Parcel No. 2-2312-0106 M. H. CROCKETT, JR. Land $14,239 $26,103 $19,580 $10,680 $17,800 ✓ 5410 Airport Improve- 4,866 4,568 3,430 3,650 3,430 Blvd. ments 166 x 94 ft. Total $19,105 $30,671 $23,010 $14,330 $21,230 av. Block 1, Mrs. Lou Hill Subd. Parcel No. 2-2312-0107 _ CITY OF AUSTIN, TEXAS_December 28, 1970 1429 M. H. CROCKETT, Full Value JR. by the Tax (cont.) Dept, 1969 Full Value by the Tax Dept, 1970 Assessed Value by Tax Dept. Value Rendered by Owner 5500 Block Land $6,798 $12,463 $9,350 $5,100 Assessed Value Fixed by Board $8,500 Airport Improve- 0 0 0 0 이 16 acres ments Block 1 Total $6,798 $12,463 $9,350 $5,100 $8,500 Mrs. Lou Hill Subd. Parcel No. 2-2312-1103 6300 Cameron Land $142,989 $496,257 Rd. 15.19 acres Improve- +17,093 ments 21.349 $372,190 $107,240 16,010 12,820 $372,190 16.010 James P. Total $160,082 $517,606 $388,200 $120,060 $388,200 Wallace Survey Parcel No. 2-2515-0201 Mr. M. H. Crockett, Jr. stated that he was appealing the valuation on the land only in each of these parcels. Regarding Parcel No. 2-1505-0313, Mr. Crockett stated that property directly across the street had been assessed at only $8,450 in 1969. He questioned why different bases for appraisals were used. He believed that land should be appraised in the same way regardless of the type of improvements on it. Mr. Klitgaard stated that the unit basis for the appraisal on this property was higher than for other property to which Mr. Crockett referred, because the property in question had frontage on San Jacinto while the other property did not. Councilman Gage raised the question of difficulty of access into this property. Mr. Crockett expressed the view that appraisals should be readjusted more often than every four years. Councilman Price agreed that the present quadrant system should be revised. Councilman Janes moved that the Council sustain the assessed value set by the Board of Equalization as follows:" M. H. CROCKETT, JR. 2900 Duval Street Northwest part of Lot 4, Block 2, Outlot 10, Division D, Moore Parcel No. 2-1505-0313 Assessed Value Fixed by Board Council Action Land $17,030 $17,030 Improve- 5,860 5,860 ments Total $22,890 $22,890 The motion, seconded by Councilman Johnson, carried by the following vote: Ayes: Noes: Councilmen Gage, Janes, Johnson, Price, Mayor LaRue Councilman Atkison* Absent: Councilman MacCorkle *Councilman Atkison's vote was not counted in accord with the ruling of the City Attorney. ✓ CITY OF AUSTIN, TEXAS December 28, 1970 14.30 : Regarding Parcel No. 2-1505-0314, Mr. Crockett stated that this was the first reappraisal made on this property since 1960, and he believed a 50% increase in one year was unfair. Mr. Klitgaard stated that the reason that there had been no change in land valuation since 1958 was that there had been virtually no sales in the immediate area before 1966. In response to Councilman Johnson's question, Mr. Klitgaard noted the reduction in front-foot unit allowed because of the unusual shape of this property. He stated that the property was valued on the basis of $128 per front-foot. Councilman Price moved that the full value of the land in Parcel No. 2-1505-0314 be adjusted to $100 per front-foot. The motion, seconded by Councilman Johnson, failed to carry by the following vote: Ayes: Noes: Absent: Councilmen Atkison*, Gage, Johnson, Price Councilman Janes, Mayor LaRue Councilman MacCorkle Mayor LaRue noted that this case would be reheard when a full Council was present. Z Regarding Parcels No. 2-1506-0103, 2-1506-0104, and 2-1506-0105, Mr. Crockett questioned why the value on the land in these parcels had been increased 72%. Mr. Klitgaard cited 9 sales in the area, ranging from 58¢ to $1.60 per square foot, He stated that the land in these parcels was appraised at less than 58c per square foot. Councilman Janes moved that the Council sustain the assessed value set by the Board of Equalization as follows: M. H. CROCKETT, JR. 705 Sparks Lot 3, Outlot 1, Division X, Harris Park Parcel No. 2-1506-0103 M. H. CROCKETT JR. Assessed Value Fixed by Board Council Action $ 2,780 17,690 Land $ 2,780 Improve- 17,690 ments Total $20,470 $20,470 by M. H. Crockett, Jr. 707 Sparks Lot 4, Outlot 1, Land $ 2,780 Improve- 12,180 $22,780 12,180 Division X, Harris Park ments Parcel No. 2-1506-0104 Total $14,960 $14,960 709 Sparks Land $ 2,780 $ 2,780 Lot 5, Outlot 1, Division X, Harris Park Parcel No. 2-1506-0105 *Councilman Atkison's vote was not counted in accord with the ruling of the City Attorney. Improve- 0 0 ments Total $22,780 $ 2,780 CITY OF AUSTIN, TEXAS December 28, 1970 1431 The motion, seconded by Councilman Johnson, carried by the following vote: Ayes: Noes: Councilmen Gage, Janes, Johnson, Price, Mayor LaRue Councilman Atkison* Absent: Councilman MacCorkle Regarding Parcel No. 2-1803-0733, Mr. Crockett noted that the assessed value of $2.58 per square foot was a 100% increase over 1969, while the property directly across the street was assessed at only $1.91 per square foot. Mr. Crockett suggested that property exempt from ad valorem taxes might be taxed for City sewer use so as to increase the City's tax base. Mr. Klitgaard stated that the property across the street was valued at less per square foot because of its greater depth from Lamar Boulevard. He stated that property abutting on Lamar was selling for higher prices than that setting back from Lamar. He stated that sales on Lamar were scarce but that property off Lamar was selling for more than the value set on the property in question. There was discussion as to what allowance ought to be given for a piece of property as shallow as the one in question. Councilman Janes moved that the Council sustain the assessed value set by the Board of Equalization on the property in Parcel No. 2-1803-0733. The motion died for lack of a second, : Councilman Price moved that the full value of the land in Parcel No. 2-1803-0733 be adjusted to $20,903, The motion, seconded by Councilman Gage, failed to carry by the following vote: Ayes: Noes: Absent: Councilmen Atkison*, Gage, Johnson, Price Councilman Janes, Mayor LaRue Councilman MacCorkle Councilman Atkison made the following statement: "The motion fails due to the Mayor ruling that my vote was not to be counted. I believe that the Minutes might reflect that the motion fails subject to the Court ruling that I am not a legal member of the Council," present. Mayor LaRue noted that this case would be reheard when a full Council was Regarding Parcels No. 2-1901-1710 and 2-1901-1711, Mr. Crockett noted that the former was assessed at $2.46 per square foot and the latter at $2,48 per square foot. Again, he believed these valuations were too high because of the shallowness of the properties. *Councilman Atkison's vote was not counted in accord with the ruling of the City Attorney, CITY OF AUSTIN, TEXAS December 28, 1970 1432 Mr. Klitgaard stated that the arguments concerning depth factors cited on the previous piece of property also applied to this one. Councilman Johnson did not believe that the depth limitations were nearly as serious on these properties as on the previous one. Councilman Johnson moved that the Council sustain the assessed value set by the Board of Equalization as follows: M. H. CROCKETT, JR. 3520 North Lamar Blvd. West 14.45 feet av. Lot 10, all of Lots 11-14, Block 5, Penn Park 3518 North Lamar Parcel No. 2-1901-1710 Lots 5-8 and West 12.6 feet av. Lot 9, Block 5, Penn Park Parcel No. 2-1901-1711 Assessed Value Fixed by Board Council Action Land $35,250 $35,250 Improve- 42,670 42,670 ments Total $77,920 $77,920 Land $34,950 $34,950 Improve- 3,710 3,710 ments Total $38,660 $38,660 The motion, seconded by Councilman Janes, carried by the following vote: Ayes: Councilmen Gage, Janes, Johnson, Price, Mayor LaRue Noes: None Out of Room at Roll Call: Councilman Atkison* Absent: Councilman MacCorkle Regarding Parcel No. 2-2102-1305, Mr. Crockett stated that because of 10 foot setback requirements from 40th Street, only 14 feet remained for the depth of a building. He objected to a 472% increase in assessed value. Mr. Klitgaard stated that there were a significant number of sales in the past four years. He noted that the Board of Equalization had given a 10% discount because of the shallowness of the property. In response to Councilman Johnson's question, he stated that frontage was computed on Medical Parkway which was valued at $200 per front-foot, with a corner influence for 40th Street which was valued at $100 per front-foot. Councilman Johnson moved that the full value be computed on the basis of West 40th Street as the frontage and that the Council set the assessed value as follows: Asseseed Value Fixed by Board *Councilman Atkison's vote was not counted in accord with the ruling of the City Attorney. CITY OF AUSTIN. TEXAS December 28, 1970 1433 M. H. CROCKETT, JR. 40th & Medical Parkway South 24.83 feet of North 48.83 feet Lot 3, Block 6, H. B. Seiders Parcel No. 2-2102-1305 Assessed Value Fixed by Board Land $4,530 Council Action $3,550 Improve- 0 0 ments Total $4,530 $3,550 The motion, seconded by Councilman Gage, carried by the following vote: Ayes: Councilmen Gage, Janes, Johnson, Price, Mayor LaRue Noes: None Out of Room at Roll Call: Councilman Atkison* Absent: Councilman MacCorkle Regarding Parcel No. 2-2102-1309, Mr. Crockett objected to an 81% increase in assessed value. He believed that the quadrant system resulted in an unfair burden on 1/4 of the City. Mr. Klitgaard stated that the valuation at $250 per front-foot was uniform on Lamar from 39th to 42nd Street, Councilman Janes moved that the Council sustain the assessed value set by the Board of Equalization as follows: M. H. CROCKETT, JR. 3900 Block North Lamar West 143 feet of Lots 5 and 6 and South 68.83 feet of West 143 feet of Lot 4, Block 6, H. B. Seiders Parcel No. 2-2102-1309 Assessed Value Fixed by Board Council Action Land $62,930 $62,930 Improve- 0 ments Total $62,930 $62,930 The motion, seconded by Councilman Johnson, carried by the following vote: Ayes: Councilmen Gage, Janes, Johnson, Price, Mayor LaRue Noes: None Out of Room at Roll Call: Councilman Atkison* Absent: Councilman MacCorkle Regarding Parcels No. 22312-0106, 2-2312-0107, and 2-2312-1103, Mr. Crockett noted that these were valued on the basis of $150 per front-foot. He cited sales in the area of 50c, 86c and $1.00 per square foot. He stated that there were properties in the area valued by the Tax Department at $1,00 and $1.25 per square foot. He also noted a piece of land which had received a 50% adjustment *Councilman Atkison's vote was not counted in accord with the ruling of the City Attorney. CITY OF AUSTIN, TEXAS December 28, 1970 1434 resulting in a valuation of 37 1/2c per square foot. Mr. Klitgaard stated that the properties referred to were all much larger tracts of land than the properties in question and consequently the front-foot basis on which they were valued yielded a lower unit value because of their greater depth. As far as the property valued at 37 1/2ç per square foot was concerned, the 50% discount had been allowed because as of January 1, 1970, this property was in the process of development. Councilman Janes moved that the Council sustain the assessed value set by the Board of Equalization as follows: G. H. SPURLOCK by M. H. Crockett, Jr. 5420 Airport Blvd. 189 x 76 feet av. of Block 1, Mrs. Lou Hill Subd. Parcel No. 2-2312-0106 M. H. CROCKETT, JR. Assessed Value Fixed by Board Council Action Land $17,010 Improve- 19,170 $17,010 19,170 ments Total $36,180 $36,180 5410 Airport Blvd. Land $17,800 166 x 94 feet av, Improve- 3,430 $17,800 3,430 Block 1, Mrs. Lou Hill Subd. ments Parcel No. 2-2312-0107 Total $21,230 $21,230 5500 Block Airport Land $8,500 $8,500 16 Acres Block 1 Improve- 0 0 Mrs. Lou Hill Subdivision ments Parcel No. 2-2312-1103 Total $8,500 $8,500 The motion, seconded by Councilman Price, carried by the following vote: Councilmen Janes, Johnson, Price, Mayor LaRue. Ayes: Noes: Absent: Councilman MacCorkle Councilmen Atkison*, Gage Regarding Parcel No. 2-2515-0201, Mr. Crockett noted that the valuation on this property had been increased and decreased several times since 1960. Не stated that 12 acres of this property had never produced any revenue since it was purchased in 1940. He noted that the valuation on adjoining church property had decreased from 53c per square foot in 1969 to 38-39c per square foot in 1970. Mr. Crockett stated that the property in question was now valued on a square foot basis, while in 1969 it had been valued on a front-foot basis with the rear portion having been valued on an acreage basis. Mr. Klitgaard stated that this land was valued at 75¢ per square foot. *Councilman Atkison's vote was not counted in accord with the ruling of the City Attorney. CITY OF AUSTIN. TEXAS December 28, 1970 1435 Mr. Crockett objected that his land was all appraised as one tract while the land across the street was appraised as seven different tracts, only two of which were valued at more than 75c per square foot. Mr. Klitgaard noted that the property in question was partially developed and that other developed property in the area was valued at $1.25 per square foot. He stated that the church property to which Mr. Crockett had referred was valued at $1.00 per square foot. As far as the seven tracts across the street were concerned, he stated that the tract which was comparable to the property in question was valued at 75c per square foot. Mr. Crockett cited other property in the area valued at 37¢ and 69¢ per square foot. Mr. Klitgaard stated that the 69c figure was assessed, not full value. There was discussion concerning sales in the area. Mr. Crockett believed it was unfair that the back portion of the property across the street was valued at a lower rate than the front portion, while his entire property was valued at one rate. Mr. Klitgaard stated that the reason for this was that the property acrosssthenstreet was so much larger than the property in question that it had a great deal more land distantly removed from the street frontage, Councilman Johnson moved that the full value on the land be adjusted to 75¢ per square foot on the front 300 feet back from Highway 290, the front 300 feet back from Cameron Road, and the front 150 feet back from Sheridan Avenue, with the remainder of the land to be valued at 60 per square foot, and the Council sustain the assessed value on the improvements only set by the Board of Equalization as follows: M. H. CROCKETT, FR. 6300 Cameron Rd, 15.19 Acres James P. Wallace Survey Parcel No. 2-2515-0201 Assessed Value Fixed by Board Council Action Land $372,190 $349,710 Improve- 16,010 16,010 ments Total $388,200 $365,720 The motion, seconded by Councilman Janes, carried by the following vote: Councilmen Gage, Janes, Johnson, Price, Mayor LaRue Ayes: Noes: None Out of Room at Roll Call: Councilman Atkison Absent: Councilman MacCorkle 1:30 Ρ.Μ. RECESSED MEETING The meeting was reconvened with Mayor LaRue presiding. Roll Call: Present: Absent: Councilmen Janes, Johnson, Price, Mayor LaRue Councilmen Atkison, Gage, MacCorkle CITY OF AUSTIN, TEXAS December 28, 1970 1436 At 1:30 P.M. the Council heard the following Tax Appeals: CROSS COUNTRY INNS, Full Value Full Value Assessed Value INC. by M. H. Crockett by the Tax Dept. 1969 by the Tax Value by Rendered Dept. 1970 Tax Dept. by Owner Assessed Value Fixed by Board Jr. 6201 Hwy. 290 Land $ 30,396 $102,673 $77,000 $ 22,800 $ 61,600 East Lot B less West Tri. Subdivision Improve- 185,709 173,761 130,320 139,280 130,320 ments Total $216,105 $276,434 $207,320 $162,080 $191,920 Texas Hospital Association Parcel No. 2-2515-0330 Vacant Land $5,040 $54,886 $41,160 $3,780 $41,160 1.68 Acres Improve- 0 0 0 0 0 of Lots 10-12 ments Duval Heights Total $5,040 $54,886 $41,160 $3,780 $41,160 Parcel No. 2-2515-0333 Mr. M. H. Crockett, Jr. stated, with regard to Parcel No. 2-2515-0330, that the Board of Equalization had adjusted the full value of the land to $1.00 per square foot. He noted that the land directly across the street was valued at only 75c per square foot. Mr. Klitgaard stated that the land across the street was undeveloped and was of much greater size so that it had a great deal more backland removed from the street frontage. He noted that the adjoining property was valued at $1.25 per square foot. Regarding Parcel No. 2-2515-0333, Mr. Crockett noted that this property was valued at 56c per square foot, while the land immediately to the east was valued at only 36-37ç per square foot. He objected to an 989% increase in assessed value. He stated that it had no street access other than through the property in Parcel No. 2-2515-0330. There was discussion as to the potential commercial use of this property. Mr. Klitgaard cited sales in the area as a basis for appraisal, He believed this property had sold in 1966 for $57,500. Mr. Crockett objected to the fairness of the quadrant system, and Councilman Price agreed that change was necessary. Mayor LaRue disagreed with Mr. Crockett's suggestion. Councilman Janes moved that the Council sustain the assessed value set by the Board of Equalization of Parcels No. 2-2515-0330 and 2-2515-0333, The motion, seconded by Councilman Johnson, failed to carry by the following vote: Ayes: Noes: Absent: Councilmen Janes, Johnson, Mayor LaRue Councilman Price Councilmen Atkison, Gage, MacCorkle Councilman Price moved that the Council sustain the assessed value set by the Board of Equalization on Parcel No. 2-2515-0330 as follows: | CITY OF AUSTIN, TEXAS. December 28, 1970 1437 CROSS COUNTRY INNS, INC., by M. H. Crockett, Jr. 6201 Hwy, 290 East Lot B less West Tri. Texas Hospital Association Subdivision Parcel No. 2-2515-0330 Assessed Value Fixed by Board Council Action Land $ 61,600 Improve- 130,320 $ 61,600 130,320 ments Total $191,920 $191,920 The motion, seconded by Councilman Johnson, carried by the following vote: Ayes: Councilmen Janes, Johnson, Price, Mayor LaRue Noes: None Absent: Councilmen Atkison, Gage, MacCorkle Councilman Price moved that the full value on the property in Parcel No. 2-2515-0333 be adjusted to 65c per square foot. The motion, died for lack of a second. present. Mayor LaRue noted that this case would be reheard when a full Council was AMERICAN NATIONAL BANK TR. by Harry Williams Full Value by the Tax Dept. 1969 Full Value by the Tax Dept, 1970 Assessed Value Value by Rendered Tax Dept. by Owner Assessed Value Fixed by Board 5737 Airport Land $ 9,295 Blvd. Improve- 115,004 $ 61,950 109,196 $46,460 $ 6,970 81,900 86,250 $44,140 81,900 Lot 35-A ments Charles M. Total $124,299 Huey Addition Parcel No. 2-2512-0439 $171,146 $128,360 $93,220 $126,040 Mr. Harry Williams noted that some reduction in value had been made by the Board of Equalization because about 1/6 of the land was unusuable due to certain drainage features. He believed that by formula the reduction should have been by about $7,700 rather than $2,200. He noted that the Tax Department maps showed this land to have 61,000 square feet, and he presented the results of a survey done which estimated the amount of land at 53,000 square feet. Mr. Klitgaard stated that an adjustment would be made in valuation if the Tax Department figures on amount of square footage were in error. Mr. Charles M. Huey objected to the $1.00 per square foot appraisal, noting that property on Highway 290 was also valued at $1.00 per square foot. He believed the property in question should have been given a lower value. He believed that this property was decreasing rather than increasing in value. Mr. Klitgaard noted that the Board of Equalization had lowered the full value of the land to 95¢ per square foot. He stated that property on Airport Blvd. in the area was valued at $1.00 per square foot. CITY OF AUSTIN, TEXAS December 28, 1970 1438 Councilman Janes moved that the Council sustain the assessed value set by the Board of Equalization on Parcel No. 2-2512-0439. The motion died for lack of a second. : Councilman Johnson moved that the full value of the land be adjusted to 90c per square foot and that the Council sustain the assessed value on the improvements set by the Board of Equalization as follows: AMERICAN NATIONAL BANK TR. by Harry Williams 5737 Airport Blvd. Lot 35-A Charles M. Huey Addition Parcel No. 2-2512-0439 Assessed Value Fixed by Board Council Action Land $ 44,140 Improve- 81,900 $ 41,770 81,900 ments Total $126,040 $123,670 The motion, seconded by Councilman Price, carried by the following vote: Ayes: Councilmen Janes, Johnson, Price, Mayor LaRue Noes: None Absent: Councilmen Atkison, Gage, MacCorkle APPEAL RESCHEDULED Mayor LaRue noted that the following Tax Appeal hearing would be rescheduled at the request of the applicant: CHEVY CHASE CENTER, by James C. Motley APPEALS HEARD GEORGE GILLAR Full Value by the Tax 7404 Blessing Dept. 1969 Full Value by the Tax Dept. 1970 Assessed Value by Tax Dept. Value Rendered by Owner Assessed Value Fixed by Board Lot 10, Block 19, A. K. Black #2 Land $502 $753 Parcel No. Improve- 0 0 $560 0 $380 $560 0 0 2-2918-0704 ments Total $502 $753 $560 $380 $560 7400 Blessing Land $407 Lot 12, Block 19 Improve- 0 $610 0 $460 $310 $460 0 0 A. K. Black #2 ments Parcel No. Total $407 $610 $460 $310 $460 2-2918-0706 3812 Halfpenny Land $2,430 $3,240 $2,430 $1,820 $2,430 Lot 12, Improve- 5,926 6,531 4,900 4,440 4,900 Block D, ments Willow Brook Totall$8,356 $9,771 $7,330 $6,260 $7,330 Parcel No. 2-1512-0606 _ CITY OF AUSTIN, TEXAS December 28, 1970 1439 GEORGE GILLAR Full Value (cont.) 5300 Gladstone Dr. Land $1,739 Lot 11, Block P, Windsor Park Hills Section 6 Parcel No. 2-1722-0625 929 East 50th St. Land $ 864 Lot 2, Block Q, Improve- 6,563 by the Tax Dept. 1969 Full Value by the Tax Dept. 1970 Assessed Value Value by Tax Dept. Rendered by Owner Assessed Value Fixed by Board $ 2,782 $2,090 $1,300 $2,090 Improve- 7,735 8,632 6,470 5,800 6.470 ments Total $9,474 $11,414 $8,560 $7,100 $8,560 $1,680 $1,260 $ 650 $1,260 7,046 5,280 4,920 5,280 Ridgetop ments Parcel No. Total $7,427 $8,726 $6,540 $5,570 $6,540 2-2212-0202 109 East 49th St. Land $1,197 $2,095 $1,570 $ 900 $1,570 North 90 feet of Lot 2, Block Improve- 4,354 ments 4,567 3,430 3,270 3,430 8, J. J. Hegman Total $5,551 $6,662 $5,000 $4,170 $5,000 Parcel No. 2-2308-0304 Lot 4, Morningside 6707 Columbia Dr. Lot 13, Resub. of Lots 13, 14, 15, Block F, University Hills Sec. 1 Parcel No. 2-2421-0502 906 East 56th St. Land $1,238 Addition Section Total $5,776 Land $ 1,757 Improve- 9,522 $ 2,460 12,156 $ 1,850 $1,320 $ 1,850 9,120 7,140 9,120 ments Total $11,279 $14,616 $10,970 $8,460 $10,970 $2,063 $1,550 $ 930 $1,550 Improve- 4,538 4,833 3,620 3,400 3,620 ments $6,896 $5,170 $4,330 $5,170 2 Parcel No. 2-2512-0430 2010 Alguno Rd. Land $1,283 $2,363 $1,770 $ 960 $1,770 Lot 25, Improve- 3,395 3,577 2,680 2,550 2,680 Block D, ments Burnet Heights Total $4,678 $5,940 $4,450 $3,510 $4,450 Parcel No, 2-3204-0925 6318 El Mirando Land $ 431 $ 431 $ 320 $ 320 $ 320 50 x 153.1 feet Improve- 5,164 6,296 4.720 3,870 4,720 Santiago Del Valle ments Grant Total $5,595 Parcel No. 3-0317-0532 $6,727 $5,040 $4,190 $5,040 Mr. George Gillar stated that he had been unable to sell the lots in Parcels No. 2-2918-0704 and 2-2918-0706, and he believed they were appraised too high. He stated that he was asking $500 each for them. He noted that the street was not paved. CITY OF AUSTIN, TEXAS December 28, 1970. 1440 Mr. Klitgaard stated that sales in this area were quite varied. Twentyfive per cent discount was allowed on Parcel No. 2-2918-0706 due to a creek influence. Councilman Price moved that the full value on the property in Parcels No. 2-2918-0704 and 2-2918-0706 be adjusted to $10 per front-foot. The motion, seconded by Councilman Johnson, failed to carry by the following vote: Ayes: Noes: Councilmen Johnson, Price Councilman Janes, Mayor LaRue Absent: Councilmen Atkison, Gage, MacCorkle 5 Councilman Janes moved that the Council sustain the assessed value set by the Board of Equalization on Parcels No. 2-2918-0704 and 2-2918-0706. The motion, seconded by Councilman Johnson, failed to carry by the following vote: Ayes: Noes: Absent: Councilmen Janes, Johnson, Mayor LaRue Councilman Price Councilmen Atkison, Gage, MacCorkle Mayor LaRue noted that this case would be reheard when a full Council was present. ) Regarding the remainder of his parcels, Mr. Gillar stated that these were nine older rent houses. He did not believe the value on these properties had increased. Mr. Klitgaard explained the basis for appraisal of these properties. Councilman Janes moved that the Council sustain the assessed value set by the Board of Equalization as follows: GEORGE GILLAR 3812 Halfpenny Lot 12, Block D, Willow Brook Parcel No. 2-1512-0606 5300 Gladstone Dr. Lot 11, Block P, Windsor Park Hills Section 6 Parcel No. 2-1722-0625 929 East 50th St. Lot 2, Block Q, Ridgetop Parcel No. 2-2212-0202 109 East 49th St. North 90 feet of Lot 2, Block 8, J. J. Hegman Parcel No. 2-2308-0304 Assessed Value Fixed by Board Council Action Land $2,430 Improve- 4,900 $2,430 4,900 ments Total $7,330 $7,330 Land $2,090 $2,090 Improve- 6,470 6,470 ments Total $8,560 $8,560 Land $1,260 $1,260 Improve- 5,280 5,280 ments Total $6,540 $6,540 Land $1,570 $1,570 Improve- 3,430 3,430 ments Total $5,000 $5,000 GEORGE GILLAR (cont.) 6707 Columbia Dr. Lot 13, Resub. of Lots 13, 14, and 15, Block F, University Hills Sec. 1 Parcel No. 2-2421-0502 906 East 56th St. Lot 4, Morningside Addition Section 2 Parcel No. 2-2512-0430 2010 Alguno Rd. Lot 25, Block D, Burnet Heights Parcel No. 2-3204-0925 6318 El Mirando 50 x 153.1 feet Santiago Del Valle Grant Parcel No. 3-0317-0532 December 28, 1970 CITY OF AUSTIN, TEXAS 1441 Assessed Value Fixed by Board Council Action Land $ 1,850 $ 1,850 Improve- 9,120 9,120 ments Total $10,970 $10,970 Land $1,550 $1,550 Improve- 3,620 3,620 ments Total $5,170 $5,170 Land $1,770 Improve- 2,680 ments $1,770 2,680 Total $4,450 $4,450 Land $ 320 Improve- 4,720 ments Total $5,040 $ 320 4,720 $5,040 The motion, seconded by Councilman Price, carried by the following vote: Councilmen Janes, Johnson, Price, Mayor LaRue Ayes: Noes: None Absent: Councilmen Atkison, Gage, MacCorkle KENNETH HAWKINSON 3714 Werner Lot 29, Block 6, Full Value by the Tax Dept, 1969 Full Value by the Tax Dept. 1970 Assessed Value Assessed Value by Rendered Value Fixed Tax Dept. by Owner by Board Outlot 29, Land $ 1,250 $11,750 $1,310 Division C, Improve- 9,104 9,405 Not 7,050 Signed $1,310 7,050 University Park ments Subd. Total $10,354 $11,155 $8,360 $8,360 Parcel No. 2-1509-0617 Mr. Kenneth Hawkinson stated that no improvements had been made on the home for several years. He believed that a change in school zonings had lowered the value of his property. He believed that his property would be difficult to sell. Mr. Klitgaard stated that 18% depreciation had been allowed on this property but had been offset by increased construction costs. CITY OF AUSTIN, TEXAS: December 28, 1970 1442 Councilman Johnson moved that the Council sustain the assessed value set by the Board of Equalization as follows: KENNETH HAWKINSON 3714 Werner Lot 29, Block 6, Outlot 29, Division C, University Park Subd. Parcel No. 2-1509-0617 Assessed Value Fixed by Board Council Action Land $1,310 Improve- 7,050 $1,310 7.050 ments Total $8,360 $8,360 The motion, seconded by Councilman Price, carried by the following vote: Ayes: Councilmen Janes, Johnson, Price, Mayor LaRue Noes: None Absent: Councilmen Atkison, Gage, MacCorkle APPEALS NOT HEARD The following Tax Appeals were not heard due to the absence of the appellant: CHARLEY ANDERSON ESTATE, by Charles G. Anderson RICHARD C. GRAVIS MEETING SET The Council agreed to hold a Special Meeting at 9:00 A.M. on January 4, 1971, to continue hearing Tax Appeals. ADJOURNMENT Councilman Price moved that the Council adjourn. The motion, seconded by Councilman Johnson, carried by the following vote: Ayes: Noes: Absent: Councilmen Janes, Johnson, Price, Mayor LaRue None Councilmen Atkison, Gage, MacCorkle The Council then adjourned. ATTEST: City Clerk APPROVED: Mayor