- CITY OF AUSTIN, TEXAS MINUTES OF THE CITY COUNCIL CITY OF AUSTIN, TEXAS Special Meeting January 11, 1971 9:00 Α.Μ. COUNCIL CHAMBERS, CITY HALL 8 The meeting was called to order with Mayor LaRue presiding. Roll Call: Present: Councilmen Janes, MacCorkle, Price, Mayor LaRue Absent: Councilmen Atkison, Gage, Johnson Mayor LaRue announced that this was a Special Meeting called for the purpose of hearing Tax Appeals. At 9:00 A.M. the Council heard the following Tax Appeals: THEO F. KEELEN, JR. Full Value by the Tax Dept. 1969 Full Value by the Tax Dept. 1970 Assessed Value by Tax Dept. Value Rendered by Owner Assessed Value Fixed by Board 3109 Walling Drive Lots 26, 27 LAND $ 6,510 and 28, IMPS 7,943 $13,950 8,058 $10,460 6,040 $ 4,880 5,960 $10,460 6,040 Speedway Heights Parcel No. 2-1505-0504 TOTAL $14,453 $22,008 $16,500 $10,840 $16,500 Mr. Theo Keelen stated that the increased appraisal on his property was based upon development of apartments in the area, but he had been told that his house was a $5,000 liability for apartment construction, and nothing could be built on either lot adjoining the lot on which his house was located. Councilman Janes noted that Mr. Keelen had rendered the improvements at $5,960, and the assessed value was only $80 higher than that. Mr. Jack Klitgaard, Tax Assessor-Collector, stated that adjustments had been made for the unusual shape of the property. He 41 January 11, 1971 CITY OF AUSTIN, TEXAS- noted sales in this block of $1.00 to $2.00 per square foot and stated that the property in question had been appraised at less than 75c per square foot. As far as the improvements were concerned, an additional 30% depreciation had been allowed over and beyond normal depreciation allowed, for a total of 73% depreciation. There was discussion between Mr. Keelen and Mr. Klitgaard as to how much frontfootage this property had and whether the sewer easement had been taken into consideration. Councilman Price moved that the appraisal of the improvements be reduced by $1,000 and that the Council sustain the value set by the Board of Equalization on the land. The motion died for lack of a second. Councilman Janes moved that the Council sustain the value set by the Board of Equalization and set the assessed value at $16,500. The motion, seconded by Councilman MacCorkle, failed to carry by the following vote: Ayes: Councilmen Janes, MacCorkle, Mayor LaRue Noes: Councilman Price Absent: Councilmen Atkison, Gage, Johnson Mayor LaRue announced that the hearing would be recessed for a full Council Assessed Value Fixed by Board GERALD E. HUDSON Full Value by the Tax Dept. 1969 Full Value by the Tax Dept. 1970 Assessed Value by Tax Dept. Value Rendered by Owner 6212 Brookside Dr. Lot 1, LAND Block K, IMPS $ 2,004 12,937 $ 3,486 15,306 $ 2,610 11,480 $ 1,500 9,700 $ 2,610 11,480 Colonial Hills Section 1 TOTAL $14,941 $18,792 $14,090 $11,200 $14,090 Parcel No. 2-2517-0801 Mr. Gerald Hudson felt that the construction of duplexes and apartments in his block should be lowering rather than raising the value of his property. Mr. Klitgaard stated that the appraisal was based on sales in the neighborhood which revealed that property values there were increasing rather than going down. In response to Mr. Klitgaard's question, Mr. Hudson stated that he had purchased this property two years previously for $20,000. Councilman Janes moved that the Council sustain the value set by the Board of Equalization as follows: GERALD E. HUDSON Council Action 6212 Brookside Dr. Lot 1, Block K, Colonial Hills Section 1 Parcel No. 2-2517-0801 Assessed Value Fixed by Board LAND IMPROVEMENTS $ 2,610 11,480 TOTAL $14,090 - $ 2,610 11,480 $14,090 January 11, 1971 42 CITY OF AUSTIN, TEXAS= The motion, seconded by Councilman MacCorkle, carried by the following vote: Ayes: Noes: Councilmen Janes, MacCorkle, Price, Mayor LaRue None Absent: Councilmen Atkison, Gage, Johnson ---- RANDALL V. HURLEY Full Value by the Tax Dept. 1969 Full Value by the Tax Dept. 1970 Assessed Value by Tax Dept. Value Rendered by Owner Assessed Value Fixed By Board 6104 Shoal Creek LAND Lot 3, IMPS $ 3,913 8,883 $ 6,522 16,213 $ 4,890 12,160 $2,930 6,660 $ 4,890 12,160 Block D, Allandale Oaks TOTAL $12,796 $22,735 $17,050 $9,590 $17,050 Parcel No. 2-3301-1132 Mr. Randall Hurley stated that the City had turned Shoal Creek into a drainage ditch, destroying its beauty. In the process, he lost 16 trees and much dirt. Under these circumstances, he did not believe the property of his land had increased. He did not contest the appraisal of the improvements. In response to Mayor LaRue's question, he estimated that the widening of the creek had taken about 30 feet of his land. Mr. Klitgaard stated that 30 feet of property at a depth of 250 feet from the street was assigned little value for this land which had been appraised on the basis of $68 a front-foot. Sales of property in the neighborhood had been used as a basis for the appraisal. He did not believe the creek influence had a measurable effect on the market value of the property. In response to Mr. Hurley's question, Mr. Klitgaard stated that all properties on the same side of Shoal Creek Boulevard were appraised on the same basis. Mr. Hurley expressed his concern that steps should be taken to control the drainage from the hills into Shoal Creek. Johnson Enters Councilman Johnson entered the Council Chamber at this time. Motion Councilman MacCorkle moved that the Council sustain the value set by the Board of Equalization as follows: RANDALL V. HURLEY Council Action Assessed Value Fixed by Board 6104 Shoal Creek Lot 3, Block D, Allandale Oaks LAND $ 4,890 IMPROVEMENTS 12,160 Parcel No. 2-3301-1132 TOTAL $17,050 $ 4,890 12,160 $17,050 = CITY OF AUSTIN, TEXAS. 43 January 11, 1971 The motion, seconded by Councilman Janes, carried by the following vote: Ayes: Councilmen Janes, MacCorkle, Price, Mayor LaRue Noes: None Present but Not Voting: Councilman Johnson Absent: Councilmen Atkison, Gage -- APPEAL POSTPONED Mayor LaRue noted that the hearing on the appeal of CAPITOL LODGE #23 IOOF, By Andy Knapp, would be postponed at the request of the Secretary of the Lodge. APPEALS HEARD RICHARD M. KNIGHT Full Value by the Tax Dept. 1969 Full Value by the Tax Dept. 1970 Assessed Value by Tax Dept. Value Rendered by Owner Assessed Value Fixed by Board 4622 Depew Ave. Lot 17, LAND Block 14, IMPS $ 816 5,820 $1,680 $1,260 $ 610 6,655 4,990 2,190 $1,260 4,990 Ridgetop Annex TOTAL $6,636 $8,335 $6,250 $2,800 $6,250 Parcel No. 2-2010-1523 Mr. Richard Knight stated that he was appealing the value placed on the im provements, because he did not feel it was uniform when compared to his neighbors. In 1964 he had paid $1,200 for the land. He discussed the procedures he had followed in first building on the land a storeroom in which to keep tools and materials for construction of a residence and the procedures for installing electrical wiring in it. He stated that there were other houses in the neighborhood of obviously greater value on which lower assessments had been made than on his. He rendered the improvements at $2,190, which was the cost of materials to him for constructing the house. He listed other houses in his block on which the valuation had been reduced during the current year. Mr. Klitgaard stated that Mr. Knight's property was not valued on a basis different from that of his neighbors. The house in question was valued higher because it was much newer than the other houses in the block, and it must be valued bigthe basis of fair market value rather than the cost of construction. An additional 10% depreciation was allowed for Mr. Knight's house as it contained some used materials in construction. In response to Councilman Janes' question, Mr. Klitgaard stated that a total of 20% depreciation was allowed on this house, while between 50-60% depreciation was allowed on the other houses in the neighborhood, which were about 40 years old. Mr. Klitgaard stated that the increase in full value from 1969 to 1970 on the house was based on cost schedules applied uniformly to all properties. 44 January 11, 1971 =CITY OF AUSTIN, TEXAS : Councilman Price moved that the full value on the improvements be adjusted from $6,655 to $6,155. The motion died for lack of a second. Councilman Janes moved that the Couneil sustain the value set by the Board of Equalization as follows: RICHARD M. KNIGHT 4622 Depew Ave. LAND Lot 17, Block 14, IMPROVEMENTS Ridgetop Annex Parcel No. 2-2010-1523 TOTAL Assessed Value Fixed by Board $1,260 4,990 $6,250 Council Action $1,260 4,990 $6,250 The motion, seconded by Councilman MacCorkle, carried by the following vote Ayes: Councilmen Janes, Johnson, MacCorkle, Mayor LaRue Noes: Councilman Price Absent: Councilmen Atkison, Gage NICKLAS R. KRIVONIAK Full Value Full Value Assessed Value Assessed by the Tax by the Tax Value by Rendered Value Fixed Dept. 1969 Dept. 1970 Tax Dept. by Owner by Board 1700 Westmoor Dr. Lot 1, LAND $ 2,851 Block C, IMPS 16,803 $ 3,800 19,753 $ 2,850 14,810 Not Signed $ 2,850 14,810 Brookside Estátes Parcel No. 2-2017-0743 TOTAL $19,654 $23,553 $17,660 $17,660 Mrs. Nicklas Krivoniak stated that she was primarily appealing the appraisal on the land. She did not believe the property in question was appraised fairly when compared with the property next door. Mr. Klitgaard noted that the appraisal at $23,553 was slightly under the $24,625 which had been paid by the Krivoniaks for the property in 1967. He noted the sale of the property next door at $23,500 and the construction of a swimming pool had increased the valuation on the adjoining property. The Krivoniaks' improvements were valued at $19,753, while the improvements next door were valued at $21,075. As far as the land was concerned, the Krivoniaks lot was valued at $200 higher because it was a corner lot. Councilman Johnson moved that the Council sustain the value set by the Board of Equalization as follows: 45 January 11, 1971 - CITY OF AUSTIN, TEXAS NICKLAS R. KRIVONIAK Assessed Value Fixed by Board 1700 Westmoor Dr. LAND $ 2,850 Lot 1, Block C, IMPROVEMENTS 14,810 Brookside Estates Parcel No. 2-2017-0743 TOTAL $17,660 Council Action $ 2,850 14,810 $17,660 The motion, seconded by Councilman Janes, carried by the following vote: Councilmen Janes, Johnson, MacCorkle, Brice, Mayor LaRue Ayes: Noes: None Absent: Councilmen Atkison, Gage -------- RACHEL KREIDEL Full Value Full Value Assessed Value Assessed by the Tax Dept. 1969 by the Tax Dept. 1970 Value by Tax Dept. Rendered Value Fixed by Owner by Board 3507 Harmon LAND $1,712 $3,669 $2,750 $1,280 $2,750 Lot 1, IMPS 4,962 5,452 4,090 3,720 4,090 Resub. of a portion of TOTAL $6,674 $9,121 $6,840 $5,000 $6,840 Block 3, Outlot 21, Division C, Plainview Heights T Parcel No. 2-1508-0817 Ms. Rachel Kreidel believed that a $50 increase in her tax was excessive. Mr. Klitgaard stated that the appraisal was made in the same way as for the adjoining land. Councilman Janes moved that the Council sustain the value set by the Board of Equalization as follows: RACHEL KREIDEL 3507 Harmon LAND Lot 1, Resub. of a IMPROVEMENTS portion of Block 3, Outlot 21, Division C, Plainview Heights Parcel No. 2-1508-0817 Assessed Value Fixed by Board $2,750 4,090 Council Action $2,750 4,090 TOTAL $6,840 $6,840 46 January 11, 1971 CITY OF AUSTIN, TEXAS The motion, seconded by Councilman Johnson, carried by the following vote: Ayes: Councilmen Janes, Johnson, MacCorkle, Price, Mayor LaRue Noes: Absent: None Councilmen Atkison, Gage OLYN M. JONES Full Value by the Tax Dept. 1969 Full Value by the Tax Dept. 1970 Assessed Value by Tax Dept. Value Assessed Rendered by Owner Value Fixed by Board 1306 Palo Duro Rd. Lot 15, LAND $1,770 $ 3,098 $2,320 Block V, IMPS 6,929 7,839 5,880 $1,330 5,200 $2,320 5,880 Violet Crown Heights TOTAL $8,699 $10,937 $8,200 $6,530 $8,200 Section 2 *, Parcel No. 2-2907-0220 Mr. Olyn Jones questioned why the value on his land had increased. Mr. Klitgaard stated that the appraisal was made in the same way as for the adjoining land. The value on the house had increased because inflation had outstripped the depreciation allowed. Councilman MacCorkle moved that the Council sustain the value set by the Board of Equalization as follows: OLYN M. JONES 1306 Palo Duro Rd. Lot 15, LAND IMPROVEMENTS Block V, Violet Crown Heights Sec. 2 Parcel No. 2-2907-0220 TOTAL Assessed Council Value Fixed Action by Board $2,320 5,880 $8,200 $2,320 5,880 $8,200 The motion, seconded by Councilman Janes, carried by the following vote: Ayes: Councilmen Janes, Johnson, MacCorkle, Mayor LaRue Noes: None Absent: Councilmen Atkison, Gage Mr. Klitgaard noted the absence of Mr. Ed Jansen who had been notified of this hearing on his Tax Appeal. January 11, 1971 47 - CITY OF AUSTIN, TEXAS MEETING SET After some discussion, the Council agreed to a Special Meeting on January 18 to continue hearing Tax Appeals. ADJOURNMENT Councilman Janes moved the Council adjourn. The motion, seconded by Councilman Johnson, carried by the following vote: Ayes: Noes: Councilmen Janes, Johnson, MacCorkle, Price, Mayor LaRue None Absent: Councilmen Atkison, Gage ATTEST: City Clerk APPROVED: Mayor