_ CITY OF AUSTIN, TEXAS MINUTES OF THE CITY COUNCIL CITY OF AUSTIN, TEXAS Special Meeting January 18, 1971 9:00 Α.Μ. COUNCIL CHAMBER, CITY HALL The meeting was called to order with Mayor LaRue presiding. Roll Call: Present: Councilmen Janes, Johnson, MacCorkle, Price, Mayor LaRue Absent: Councilmen Atkison, Gage 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: 12 Elgin Butler Brick Co. Full Value Full Value Assessed by Martin Butler by the Tax Dept. 1969 by the Tax Dept. 1970 Value Value by Rendered Tax Dept. by Owner Assessed Value Fixed by Board 4000 Interregional West 148.4 feet of Land Lots 1-3 Improvements $126,216 59,698 $ 94,660 Not 44,770 Signed $ 94,660 44,770 Block 10, Outlots 20 and 21 Total $185,914 $139,430 $139,430 Division C Plainview Heights Parcel No. 2-1709-0441 Mr. Martin Butler appealed the assessed value on the land only, noting a doubling in assessment from 1969 to 1970. He objected to the quadrant system of taxation. Mr. Jack Klitgaard, Tax Assessor-Collector, stated that the appraisal averaging $3.00 per square foot was based on known sales in the area and was consistent with other appraisals in the area. Councilman Johnson discussed the advantages of the present quadrant system. Councilmen Price and MacCorkle discussed the need for reform. Councilman Janes moved that the Council sustain the assessed value set by the Board of Equalization as follows: CITY OF AUSTIN, TEXAS January 18, 1971 Elgin Butler Brick Co. by Martin Butler Assessed Value Fixed by Board Council Action 4000 Interregional West 148.4 feet of Land Lots 1-3, Block 10, Improvements $$94,660 44,770 $$94,660 44,770 Outlots 20 and 21, Division C, Total $139,430 $139,430 Plainview Heights Parcel No. 2-1709-0441 The motion, seconded by Councilman Price, carried by the following vote: Ayes: Noes: Absent: Councilmen Janes, Johnson, MacCorkle, Price, Mayor LaRue None Councilmen Atkison, Gage 166 J. W. Calhoun by John Miller Full Value by the Tax Dept, 1969 Full Value by the Tax Dept. 1970 Assessed Value by Tax Dept. Value Rendered by Owner 2801 Rio Grande Lots 1 and 2, Land $14,338 Block 3 Improve- 8.458 $44,125 9,728 $33,090 7,300 $10,750 6,340 Assessed Value Fixed by Board $33,090 7,300 Outlot 68 ments Division D Total $22,796 $53,853 $40,390 $17,090 $40,390 Parcel No. 2-1502-0601 2805 Rio Grande Land $ 5,360 $16,750 $12,560 $4,020 $12,560 Lot 3, Block 3 Improve- 4,958 5.687 4,270 3,720 4,270 Outlot 68, ments Division D Total $10,318 $22,437 $16,830 $7,740 $16,830 Parcel No. 2-1502-0602 2817 Salado Land $3,058 $11,469 $ 8,600 $2,290 $ 8,600 Lot 7, Block 1, Improve- 4,254 4,467 3.350 3,190 3,350 Outlot 69 ments Division D Total $7,312 $15,936 $11,950 $5,480 $11,950 James Byrnes Parcel No. 2-1502-0407 Mr. John Miller appealed the assessed value on the land only in these three parcels owned by his grandmother. He noted increases on Parcels No. 2-1502-0601 and 2-1502-0602 of over 300%, and his primary objection was to the increase on Parcel No. 2-1502-0601. He stated that the latter was assessed at $1.70 per square foot, while a comparable property on the same corner was assessed at only $1.45 per square foot. If the parcel in question were assessed at this latter rate, the value would be $28,236 rather than $33,090. Regarding Parcel No. 2-1502-0407, he noted a 35% increase in assessed value. He felt that it was unfair that the construction of an apartment building across the street had raised the valuation of this property but not other properties just across 28 1/2 Street. He noted an assessment of $1.04 per square foot for the 67 CITY OF AUSTIN, TEXAS January 18, 1971 former and only 54ç per square foot for these other properties. Mr. Klitgaard noted with regard to Parcel No. 2-1502-0601 that sales on the east side of Rio Grande were at a much higher value than were sales on the west side of Rio Grande. Councilman Price believed it was unfair to appraise property on the basis of the highest use possible as this penalized the singledwelling owner and could force him to sell the property for a greater density use. Mr. Klitgaard also noted the corner lot influence considered for Parcel No. 2-1502-0601 as it contained two adjoining lots under one ownership. Councilman Johnson moved that the full value on the land only for Parcel No. 2-1502-0601 be adjusted to $42,496 and the assessed value on the land adjusted to $31,872, which would take the corner influence into account only for Lot 1 and not Lot 2; and that the Council sustain the assessed value set by the Board of Equalization on Parcel No. 2-1502-0602. The motion, seconded by Councilman Price, failed to carry by the following vote: Ayes: Noes: Absent: Councilmen Johnson, Price Councilmen Janes, MacCorkle, Mayor LaRue Councilmen Atkison, Gage Councilman Janes moved that the Council sustain the assessed value set by the Board of Equalization as follows: J. W. Calhoun, by John Miller 2801 Rio Grande Lots 1 and 2, Block 3, Outlot 68 Division D Parcel No. 2-1502-0601 2805 Rio Grande Lot 3, Block 3, Assessed Value Fixed by Board Council Action Land $33,090 $33,090 Improvements 7,300 7,300 Total $40,390 $40,390 Land $12,560 $12,560 Improvements 4,270 4,270 Total $16,830 $16,830 Outlot 68, Division D Parcel No. 2-1502-0602 The motion, seconded by Councilman MacCorkle, carried by the following vote: Ayes: Noes: Councilmen Janes, Johnson, MacCorkle, Mayor LaRue Councilman Price Absent: Councilmen Atkison, Gage Regarding Parcel No. 2-1502-0497, Mr. Klitgaard stated that properties north of 28 1/2 Street were selling for less than property south of 28 1/2 Street. Councilman Janes moved that the Council sustain the assessed value set by the Board of Equalization as follows: J. W. Calhoun, by John Miller 2817 Salado Lot 7, Block 1, Outlot 69, Division D, James Byrnes Parcel No. 2-1502-0407 _ CITY OF AUSTIN, TEXAS January 18, 1971 Assessed Value Fixed by Board Council Action $ 8,600 $ 8,600 3,350 3,350 $11,950 $11,950 The motion, seconded by Councilman Johnson, carried by the following vote: Ayes: Noes: Councilmen Janes, Johnson, MacCorkle, Mayor LaRue Councilman Price Absent: Councilmen Atkison, Gage APPEAL WITHDRAWN Mayor LaRue announced that the following Tax Appeal had been withdrawn: William Kay Miller, by John Miller APPEALS HEARD 68 Preston A. Matthews Full Value Full Value Assessed Value by the Tax 2304 Trafalgar Dr. Dept. 1969 by the Tax Dept. 1970 Value by Rendered Tax Dept. by Owner Assessed Value Fixed by Board Lot 4, Block I, Windsor Park III, Land $ 2,158 Section 3 Improve- 9,221 $ 3,433 10,478 $ 2,570 7,860 Not Signed $ 2,570 7,860 Parcel No. ments 2-2020-0411 Total $11,379 $13,911 $10,430 $10,430 Mr. Preston Matthews believed that this property was less valuable now than when purchased because the neighboring houses which had been owner-occupied were now rental properties, Mr. Klitgaard cited sales in the area as a basis for the appraisal. Councilman MacCorkle moved that the Council sustain the assessed value set by the Board of Equalization as follows: Preston A. Matthews 2304 Trafalgar Dr. Lot 4, Block I, Windsor Park III, Section 3 Parcel No. 2-2020-0411 Assessed Value Fixed by Board Council Action Land $ 2,570 Improvements 7,860 $$2,570 7,860 Total $10,430 $10,430 The motion, seconded by Councilman Price, carried by the following vote: Ayes: Councilmen Janes, Johnson, MacCorkle, Price, Mayor LaRue Noes: None Absent: Councilmen Atkison, Gage i T. 0. Dillard 501 North Loop CITY OF AUSTIN, TEXAS January 18, 1971 69 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 $2,918 $2,190 Not $2,190 6,309 4,730 Signed 4,730 $9,227 $6,920 $6,920 Lot 5, Koenig Pl. Parcel No, 2-2407-0905 Land $1,459 Improve- 5,491 ments Total $6,950 N. J. Dillard by T. 0. Dillard 306 North Loop Lot 89, Northfield Parcel No. 2-2509-1220 Land $1,569 Improve- 3,837 ments $3,138 $2,350 Not $2,350 4,250 3,190 Signed 3,190 Total $5,406 $7,388 $5,540 $5,540 Melvin Offield by T. 0. Dillard 5709 Avenue D Lot 45, Sky View Land $1,464 Improve- 5,753 $2,329 $1,750 Not 6,135 4,600 Signed $1,750 4,600 Section 1 ments Parcel No. 2-2709-0223 Total $7,217 $8,464 $6,350 $6,350 T. 0. Dillard 5713 Avenue G Land $1,464 $2,329 $1,750 Not $1,750 Lot 160, Sky View Improve- 4,666 5,284 3,960 Signed 3,960 Section 3 ments Parcel No. Totall$6,130 $7,613 $5,710 $5,710 2-2610-0622 1903 Payne Ave. Lot 23, Block C, Bellaire Land $1,148 Improve- 4,028 ments $2,114 $1,590 Not $1,590 4,315 3,240 Signed 3,240 Parcel No. Total $5,176 $6,429 $4,830 $4,830 2-3204-0423 945 East 53rd St. North 70 feet Lots 11 & 12, Land $1,129 Improve- 5,735 ments $2,195 $1,650 Not $1,650 6,054 4,540 Signed 4,540 Block 1, Ridge- top Subdivision Total $6,864 $8,249 $6,190 $6,190 Parcel No. 2-2212-0509 ! 20 _ CITY OF AUSTIN, TEXASJanuary 18, 1971 Mr. T. O. Dillard noted considerable increases in assessments on both land and house for Parcels No. 2-2407-0905 and 2-2509-1220. He noted a sale at 308 North Loop for $5,000, He questioned the valuation of the land only on Parcel No. 2-2407-0905. He did not believe the value had increased since it had been purchased two years previously for $7,759. Mr. Klitgaard cited sales in the area varying from $6,000 to $12,000. He stated that these properties were treated no differently from others on North Loop Boulevard. He noted that the $5,000 sale referred to was in 1965. Councilman Price moved that the assessed value on the land for Parcel No. 2-2407-0905 be adjusted from $2,190 to $2,000. The motion, died for lack of a second. Councilman Janes moved that the Council sustain the assessed value set by the Board of Equalization as follows: T. 0. Dillard Assessed Value Fixed by Board Council Action 501 North Loop Lot 5, Koenig Place Parcel No. 2-2407-0905 Land $2,190 Improvements 4,730 $2,190 4,730 $6,920 vote: Total $6,920 The motion, seconded by Councilman MacCorkle, carried by the following Ayes: Noes: Councilmen Janes, Johnson, MacCorkle, Mayor LaRue Councilman Price Absent: Councilmen Atkison, Gage CITY OF AUSTIN, TEXAS 71 January 18, 1971 Councilman Price moved that the assessed value for Parcel No. 2-2509-1220 be adjusted on the land from $2,350 to $2,000 and on the improvements from $3,190 to $3,000. The motion died for lack of a second. Councilman Johnson moved that the Council sustain the assessed value set by the Board of Equalization as follows: N. J. Dillard, by T. 0. Dillard 306 North Loop Lot 89, Northfield Parcel No. 2-2509-1220 Assessed Value Fixed by Board Council Action Land $2,350 Improvements 3,190 $2,350 3,190 Total $5,540 $5,540 The motion, seconded by Councilman Janes, carried by the following vote: Ayes: Noes: Absent: Councilmen Janes, Johnson, MacCorkle, Mayor LaRue Councilman Price Councilmen Atkison, Gage Regarding Parcel No. 2-2709-0223, Mr. Dillard stated that a garage separate from the house had been taken into account for the assessment but it had been torn down, He had just paid $9,000 for this property. Regarding Parcel No. 2-2610-0622, he stated that he had paid $7,783 for this property three years previously. He believed the two properties in these two parcelssshould be given the same assessment. Councilman Johnson noted that the garage was standing at the time the assessment was made, and it had to be taken into account. Mr. Klitgaard noted that the property with the higher assessment contained more square-footage than the other property. Councilman Johnson moved that the Council sustain the assessed value set by the Board of Equalization as follows; Melvin Offield, by T. 0. Dillard 5709 Avenue D Lot 45, Sky View Section 1 Parcel No. 2-2709-0223 T. 0. Dillard 5713 Avenue G Lot 160, Sky View Section 3 Parcel No. 2-2610-0622 Assessed Value Fixed by Board Council Action Land $1,750 $1,750 Improvements 4,600 4,600 Total $6,350 $6,350 Land $1,750 $1,750 Improvements 3,960 3,960 Total $5,710 $5,710 The motion, seconded by Councilman Janes, carried by the following vote: Ayes: Councilmen Janes, Johnson, MacCorkle, Price, Mayor LaRue Noes: None Absent: Councilmen Atkison, Gage ப 72 CITY OF AUSTIN, TEXAS January 18, 1971 Regarding Parcel No. 2-3204-0423, Mr. Dillard believed this property was assessed too high as it was quite run-down, Mr. Klitgaard stated that this assessment was based on sales in the area and it was treated no differently from other properties in the area, Councilman Janes moved that the Council sustain the assessed value set by the Board of Equalization as follows: T. 0. Dillard 1903 Payne Avenue Lot 23, Block C, Bellaire Parcel No. 2-3204-0423 Assessed Value Fixed by Board Council Action Land $1,590 $1,590 Improvements 3,240 3,240 Total $4,830 $4,830 The motion, seconded by Councilman Johnson, carried by the following vote: Councilmen Janes, Johnson, MacCorkle, Price, Mayor LaRue Ayes: Noes: None Absent: Councilmen Atkison, Gage Regarding Parcel No. 2-2212-0509, Mr. Dillard believed the doubling in full value of the land was excessive. Mr. Klitgaard noted a wide range of sales in the area. Councilman MacCorkle moved that the Council sustain the assessed value set by the Board of Equalization as follows: T. 0. Dillard Assessed Value Fixed by Board Council Action 945 East 53rd St. North 70 feet Lots 11 and 12, Land $1,650 Block 1, Ridgetop Subdivision Improvements 4,540 $1,650 4,540 Parcel No. 2-2212-0509 Total $6,190 $6,190 The motion, seconded by Councilman Janes, carried by the following vote: Ayes: Councilmen Janes, Johnson, MacCorkle, Price, Mayor LaRue Noes None Absent: Councilmen Atkison, Gage APPEALS WITHDRAWN The following appeals were withdrawn at this time: Burnie V. Scott, by T. O. Dillard William H. Kleeb, My Mrs. Kleeb CITY OF AUSTIN, TEXAS January 18, 1971 75 APPEALS NOT HEARD The following appeals were not heard as scheduled due to the absence of the appellant: Estelle McDonald Love James F. Japhet APPEALS HEARD Central Freight Lines, Inc. Full Value Full Value Value by the Tax by Phil Robinson Dept. 1969 by the Tax Dept. 1970 Assessed Assessed Value by Rendered Value Fixed Tax Dept. by Owner by Board 7101 Interregional Land $ 96,885 Highway Improve- 201,862 $334,000 181,282 $250,500 $ 72,660 $221,550 135,960 151,400 135,960 13,34 acres ments James P. Wallace Total $298,747 $515,282 $386,460 $224,060 $357,510 Survey Parcel No. 2-2915-0142 Mr. Phil Robinson objected primarily to the appraisal on the land in this parcel, which had been adjusted by the Board of Equalization to about 414 per square foot. He stated that this was three times the assessment in Houston on property put to a similar freight line terminal use there. He noted that a portion of this property had been purchased in 1955 for 7ç per square foot and the remainder in 1964 for 12c per square foot. Mr. Klitgaard cited sales of 72 to $1.00 per square foot in the area. There was discussion concerning the depreciation allowed on the improvements. Councilman MacCorkle moved that the Council sustain the assessed value set by the Board of Equalization as follows: Central Freight Line, Inc., by Phil Robinson Assessed Value Fixed by Board Council Action 7101 Interregional Highway 13.34 acres James P. Wallace Survey Land $221,550 $221,550 Parcel No. 2-2915-0142 Improvements 135,960 135,960 Total $357,510 $357.510 The motion, seconded by Councilman Janes, carried by the following vote: Ayes: Councilmen Janes, Johnson, MacCorkle, Mayor LaRue Noes: None Absent: Councilmen Atkison, Gage CITY OF AUSTIN, TEXAS January 18, 1971 Andrew E. Hollingshead 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 609 Hammack Lot 7, Block 1 Land $1,080 $2,100 Sherry Dale Improve- 6,334 7,188 $1,580 $ 810 5,390 $1,580 4,750 5,390 Parcel No. ments 2-2908-0507 Total $7,414 $9,288 $6,970 5,560 $6,970 74 Mr. Andrew Hollingshead believed that this property had deteriorated since he had purchased it. Mr. Klitgaard cited 6 sales ranging from $8,400 to $12,000 in this area, although there were none in this particular block. He stated that the house was valued at $7,08 per square foot with 22% depreciation. Councilman Johnson questioned the comparability of these other six sales and did not feel the appreciation on the improvements was justified. Councilman Price moved that the assessment on the improvements be adjusted to the 1969 level and that the Council sustain the assessed value on the land only as set by the Board of Equalization as follows: Andrew Hollingshead 609 Hammack Lot 7, Block 1 Sherry Dale Parcel No. 2-2908-0507 Assessed Value Fixed by Board Council Action Land $1,580 $1,580 Improvements 5,390 4,750 Total $6,970 $6,330 The motion, seconded by Councilman Johnson, carried by the following vote: Councilmen Janes, Johnson, MacCorkle, Price, Mayor LaRue Ayes: Noes: None Absent: Councilmen Atkison, Gage E. B. Norwood Full Value Full Value 5610 North Lamar by the Tax Dept. 1969 by the Tax Dept. 1970 Assessed Value by Tax Dept. 144.47 x 120.06 feet average George W. Land $14,616 Spear League Improve- 5,369 $21,924 6,084 $16,440 4,560 $ 4,030 8,970 Value Rendered by Owner Assessed Value Fixed by Board $16,440 4,560 Parcel No. ments 2-2807-0414 Total $19,985 $28,008 $21,000 $13,000 $21,000 Mrs. L. W. Lee, representing her father Mr. E. B. Norwood, stated that this property was in a 10-block area on North Lamar which had never developed like the rest of North Lamar, and she did not feel that it should be valued on the same basis as the rest of North Lamar. She believed the commercial value had not been improved by the nearby used car lots, beer joint, and cheap efficiency apartments. Mr. Klitgaard cited sales in the general area although there had been no recent sales in this immediate area. There was discussion as to the comparability of these sales. Councilman Janes believed that appreciation in value from $100 per CITY OF AUSTIN, TEXAS January 18, 1971 75 front-foot to $150 per front-foot as set by the Tax Department was too high. Councilman Janes moved that the full value of the land be adjusted from $150 to $125 per front-foot. The motion was seconded by Councilman Johnson. Mayor LaRue suggested that the Council personally examine this piece of property before making a decision. The motion and second were withdrawn at this time. Mayor LaRue announced that the hearing on this property would be recessed until after the Council had examined the property. RECESSED MEETING At 1:50 P.M. the Council heard the following Tax Appeal: Capitol Lodge #23 100F Value Rendered by Owner 1:50 Ρ.Μ. Assessed Value Fixed by Board by J. D. Latta Full Value by the Tax Dept. 1969 Full Value by the Tax Dept. 1970 Assessed Value by Tax Dept. 6807 Guadalupe Lot 1, Block 7, Land $ 3,955 Silverton Improve- 34,546 $ 9,632 32,192 $ 7,220 24,140 $ 2,970 25,910 Heights ments Parcel No. Total $38,501 $41,824 $31,360 $28,880 $31,360 2-3111-0423 $ 7,220 24,140 Mr. J. D. Latta believed that the increase in assessment on the land was too high for the Odd Fellows, which was a non-profit organization. He cited problems of the organization in increasing membership, which would be augmented by an increase in taxes. Mr. Klitgaard cited sales in the area and stated that this property was appraised equally with other property in the area. He stated that this land had been purchased for $7,500 in 1964. Councilman Price believed that some tax relief should be given when not all lodges in Austin were required to pay taxes. Councilman Janes moved that the Council sustain the assessed value set by the Board of Equalization as follows: Capital Lodge #23 100F by J. D. Latta 6807 Guadalupe Lot 1, Block 7, Silverton Heights Parcel No. 2-3111-0423 Assessed Value Fixed by Board Council Action Land $ 7,220 $$7,220 Improvements 24,140 24,140 Total $31,360 $31,360 The motion, seconded by Councilman MacCorkle, carried by the following vote Ayes: Noes: Councilmen Janes, Johnson, MacCorkle, Mayor LaRue. Councilman Price Absent: Councilmen Atkison, Gage 70 CITY OF AUSTIN, TEXAS January 18, 1971 APPEALS NOT HEARD The following appeals were not heard as scheduled due to the absence of the appellant: C. K. Jamison Erika Meggs APPEALS SET After some discussion, the Council agreed to hear Tax Appeals at 1:30 Ρ.Μ. during the Regular Meeting of January 21 and at 9:30 A.M. on January 25. ADJOURNMENT The Council then adjourned. APPROVED: Mayor ATTEST: City Clerk