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Local Property Tax Disputes Spark Adjustments

Monday, January 25, 1971 special called
  • City Hall Focused on Property Taxes:

    The entire Austin City Council meeting was dedicated to hearing numerous property tax appeals from residents and businesses.
  • Valuation Debates:

    Property owners frequently challenged the Tax Department's 1970 valuations, arguing over discrepancies in construction costs versus market value, square footage measurements, and comparisons to nearby properties.
  • Key Assessment Adjustments:

    While many original assessments were upheld, the Council approved notable reductions for several property owners, including adjustments to land values due to a drainage easement and lowered improvement values for properties where structures had been demolished.
  • Fairness in Appraisal:

    Discussions highlighted the complexities of fair property assessment, particularly regarding how to account for property access, market conditions, and ensuring equitable treatment across the city.

Full Transcript

CITY OF AUSTIN, TEXAS MINUTES OF THE CITY COUNCIL CITY OF AUSTIN, TEXAS Special Meeting January 25, 1971 9:30 Α.Μ. COUNCIL CHAMBER, CITY HALL אן The meeting was called to order with Mayor LaRue presiding. Roll Call: Present: Councilmen Gage, Janes, Johnson, MacCorkle, Price, Mayor LaRue Absent: Councilman Atkison Mayor LaRue announced that this was a Special Meeting walled for the purpose of hearing Tax Appeals. At 9:30 A.M. the Council heard the following Tax Appeal: AUGUST J. MITCHON, JR. Full Value Value Rendered by Owner Assessed Value Fixed by Board by the Tax Dept. 1969 Full Value by the Tax Dept. 1970 Assessed Value by Tax Dept. 7215 Hartnell LAND Lot 23, Block C, IMPS $ 2,828 18,116 $ 3,300 21,674 $ 2,480 16,260 $ 2,120 13,590 $ 2,480 16,260 University Hills, Section 4 Phase 4 TOTAL $20,944 $24,974 $18,740 $15,710 $18,740 Parcel No. 2-2623-0523 Mr. August Mitchon, Jr, appealed the appraisal of the improvements. He stated that the building permit issued in 1968 listed the full value of the improvements at $16,500. He cited nearby property for which the full value of the improve- ments had been appraised at a lower value than the value listed on the building permit. Councilman Johnson did not believe that the amount specified in a building permit was a valid index of value. In response to Councilman Price's question, Mr Mitchon stated that no improvements had been made on the house since he purchased it in 1968. Mr. Mitchon noted that the full value on his property had increased by $4,000 from 1969 to 1970, while three nearby properties had increased by amounts ranging from $800 to $2,000. He also believed the Tax Department figures on square January 25, 1971 135 CITY OF AUSTIN, TEXAS footage of the house were in error, Mr. Jack Klitgaard, Tax Assessor-Collector, stated that the square footage was measured on the basis of veneer, not framing, as was done for all veneered houses. He also noted that amounts listed on building permits were not an index of actual value and stated that this house was appraised on the same basis as all other houses in the block, with adjustments for size, etc. There was discussion of the revised costs schedules used for this. Mr. Klitgaard stated that equitable tax treatment did not mean that the increased appraisal on all houses in the block should be by the same amount; he explained the appraisal basis for the other homes in the block to which Mr. Mitchon had referred. Councilman Janes moved that the Council sustain the assessed value set by the Board of Equalization as follows: AUGUST J. MITCHON, JR. Assessed Va Value Fixed by Board Council Action 7215 Hartnell LAND $ 2,480 Lot 23, Block C, IMPROVEMENTS 16,260 $ 2,480 16,260 University Hills Section 4 Phase 4 TOTAL $18,740 Parcel No. 2-2623-0523 $18,740 The motion, seconded by Councilman Johnson, carried by the following vote: Ayes: Councilmen Gage, Janes, Johnson, MacCorkle, Price, Mayor LaRue Noes: None Absent: Councilman Atkison ------ APPEAL WITHDRAWN Mayor LaRue noted that the following appeal had been withdrawn: JIM DEE PINKERTON RECESSED MEETING At 11:00 A.M. the Council heard the following Tax Appeals: 11:00 Α.Μ. DON J. JACKSON Full Full Value by thbyTthe Tax Dept. Dépt9 1969 Full Value by the Tax Dept, 1970 Assessed Value Value by Tax Dept. Rendered Assessed Value Fixed by Owner by Board 7929 Gault Street Lot 8, LAND Sunset View IMPS Section 3 TOTAL $ 1,529 39,484 $41,013 $ 1,529 186,295 $187,824 $ 1,150 139,720 $140,870 Not Signed $ 1,150 139,720 $140,870 Parčel No. 2-3710-1003 CITY OF AUSTIN, TEXAS January 25, 1971 136 DON J, JACKSON Full Value by the Tax Dept, 1969 Full Value by the Tax Dept. 1970 Assessed Value. Value by Tax Dept, Rendered Assessed Value Fixed by Owner by Board 2301 Ohlen Road Lot 4, LAND Jackson IMPS $ 8,803 82,065 $ 16,606 206,587 $ 12,450 154,940 Not Signed $ 12,450 154,940 Terrace No. 2 Amended TOTAL $90,368 $223,193 $167,390 $167,390 Parcel No1 2-4107-0108 3431 North Hills Drive LAND Lot 1, IMPS $ 20,225 223,596 $ 40,450 $ 30,340 Not Signed $ 30,340 438,776 329,080 329,080 Block A Northwest Hills Section 1 TOTAL $243,821 $479,226 $359,420 $359,420 Phase 1 Parcel No. 1-3601-0102 3804 Medical Parkway LAND $10,719 $660,294 $ 45,220 Not Signed $ 45,220 South 89.38 IMPS 2250000 268,349 201,260 201,260 feet of Lot 3 and TOTAL $35,719 $328,643 $246,480 $246,480 North 125 feet of Lot 4, Block 1 plus adj. vac. alley, Henry B. Seiders Parcel No. 2-2002-0421 4413 Speedway Lots 1-6 LAND $ 4,994 $ 17,500 $ 13,130 Not Signed $ 13,130 less East IMPS 116,713 118,675 89,010 89,010 portion of Lots 1-3, Block 4 Hyde Park 1 TOTAL $121,707 $136,175 $102,140 $102,140 Parcel No. 2-2006-0820 5210 Joe Sayers Lot 14 LAND $ 2,322 less East 5 IMPS 14,242 $ 3,483 15,433 $ 2,610 Not Signed $ 2,610 11,570 11,570 feet Block 11, Broadacres TOTAL $166,564 $ 18,916 $ 14,180 $ 14,180 Parcel No. 2-2604-0313 4006 Medical Parkway LAND $ 2,720 85157 x IMPS 1,255 $ 16,320 1,241 $ 12,240 930 Not Signed $ 12,240 930 241.5 feet approx. Lots 12 and 13, Lewis' TOTAL $ 3,975 $ 17,561 $ 13,170 $ 13,170 Handcock Subdivision Parcel No. 2-2102-0709 _ CITY OF AUSTIN, TEXAS January 25, 1971 137 DON J. JACKSON Full Value by the Tax Dept. 1969 Full Value Assessed Value Assessed by the Tax Dept. 1970 Value by Tax Dept. Rendered Value Fixed by Owner by Board 1200 West 40th St. North 113.42 LAND $1,379 $2,206 $1,650 Not Signed $1,650 feet Lot 1, IMPS 5,040 5,490 4,120 4,120 Louisa Peterson Est. TOTAL $6,419 $7,696 $5,770 $5,770 Parcel No. 2-2102-0712 1202 West 40th St. North 108.42 LAND $1,345 feet Lot 2, IMPS 2,340 $2,152 1,278 $1,610 Not Signed $1,610 960 960 Louisa Peterson Est. TOTAL $2,685 $3,430 $2,570 $2,570 Parcel No. 2-2102-0713 1206 West 40th St. North 198.5 LAND $ 1,659 $ 2,655 $ 1,990 Not Signed $ 1,990 feet Lot 4, IMPS 12,988 14,594 10,950 10,950 Louisa Peterson Est. TOTAL $14,647 $17,249 $12,940 $12,940 Parcel No. 2-2102-0715 1208 West 40th St. West 30.9 LAND $ 2,286 $ 3,657 feet of North IMPS 13,449 15,257 $ 2,740 11,440 NottSigned $ 2,740 11,440 198.6 feet Lot 5 and TOTAL $15,735 $18,914 $14,180 $14,180 East 39.1 feet of North 198.55 feet Lot 6 Louisa Peterson Estate Parcel No. 2-2102-0717 4004 Medical LAND $2,944 Parkway IMPS 4,150 $14,719 4,118 $11,040 3,090 Not Signed $11,040 3,090 Lot 2, Resub. of Lot A, TOTAL $7,094 $18,837 $14,130 $14,130 Louisa Peterson Est. Parcel No. 2-2102-0719 4000 Medical Parkway LAND $5,382 $19,426 $14,570 Not Signed $14,570 Lot 1, Resub. of Lot A, IMPS 1,262 1,591 1,190 1,190 Louisa Peterson Est. TOTAL $6,644 $21,017 $15,760 $15,760 Parcel No. 2-2102-0720 _ CITY OF AUSTIN, TEXAS January 25, 1971 138 DON J. JACKSON Full Value by the Tax Dept, 1969 Full Value by the Tax Dept, 1971 Assessed Value Value by Tax Dept, Rendered Assessed Value Fixed by Owner by Board 1110 Nestc40th St. Streety LANDLAND Lot 3, Resub. ofIMPS $ 1,694 12,145 $ 2,710 13,874 $ 2,030 10,410 Not Signed $ 2,030 10,410 Lot A, Louisa TOTAL $13,839 $16,584 $12,440 $12,440 Peterson Estate Parcel No. 2-2102-0721 Regarding Parcel No. 2-3710-1003, Mr. Don Jackson stated that he was appealing the appraisal on the improvements only. He stated that the actual cost of construction of this apartment building, completed in late 1969, was $170,384. There was discussion as to whether Mr. Jackson's definition of real property included the same items as were considered by the Tax Department as real property; Mr. Jackson noted that this figure included the air-conditioning units and the carpeting. Mr. Klitgaard stated that the valuation was based not on the construction cost but on what it would currently sell for. He also noted that kitchen ranges were included in the Tax Department value, at an appraised $4,200, which were not covered by the figure given by Mr. Jackson. There was discussion as to the market value of the ranges. Councilman MacCorkle moved that the Council sustain the assessed value set by the Board of Equalization as follows: DON J. JACKSON Council Action Assessed Value Fixed by Board 7929 Gault Street LAND $ 1,150 Lot 8, Sunset View IMPROVEMENTS 139,720 Section 3 Parcel No. 2-3710-1003 TOTAL $140,870 $ 1,150 139,720 $140,870 The motion, seconded by Councilman Janes, carried by the following vote: Ayes: Councilmen Janes, Johnson, MacCorkle, Mayor LaRue Noes: Councilmen Gage, Price Absent: Councilman Atkison Regarding Parcel No. 2-4107-0108, Mr. Jackson stated that he had purchased the land in this parcel 66r $10,000 in March, 1968. Regarding the improvements completed in 1969, he stated that the construction cost had been $188,720. Mr. Klitgaard noted that the land was appraised at 50ç per square foot. Mr. Jackson stated that a drainage easement on the neighboring property was eating into his property and was poorly maintained. Mayor LaRue noted that the adequacy of maintenance of the easement by the City would be investigated. Mr. Jackson believed that the easement as well as the narrowness of the property detracted from the value of the land. Regarding the improvements, he questioned the multiplier applied to the gross estimate income from the apartments because the income had been low. _ CITY OF AUSTIN, TEXAS January 25, 1971 139 Councilman Johnson moved that the full value of the land in this parcel be adjusted from 50 per square foot to 40 per square foot. The motion, seconded by Councilman Gage, carried by the following vote: Ayes: Councilmen Gage, Janes, Johnson, MacCorkle, Price, Mayor LaRue Noes: None Absent: Councilman Atkison Councilman Price moved that the full value of the improvements by adjusted from $206,587 to $193,700. The motion was seconded by Councilman Johnson. Councilman Johnson suggested that this figure would reflect less than 5% appreciation on the $188,720 paid by Mr. Jackson, and that 6% appreciation would be more accurate. Councilman Johnson offered a substitute motion that the full value of the improvements in this parcel be adjusted from $206,587 to $200,043, and that the Council set the assessed value of the land and improvements as follows: DON J. JACKSON Assessed Value Fixed by Board Council Action 2301 Ohlen Road LAND Lot 4, Jackson Terrace No. 2 Amended Parcel No. 2-4107-0108 IMPROVEMENTS TOTAL ing vote: $ 12,450 154,940 $ 9,960 150,200 $167,390 $160,160 The substitute motion, seconded by Councilman Price, carried by the followAyes: Councilmen Gage, Johnson, Price, Mayor LaRue Noes: Councilmen Janes, MacCorkle Absent: Councilman Atkison Regarding Parcel No. 1-3601-0102, Mr. Jackson appealed the appraisal on the improvements only, stating that the actual construction cost was $399,242 and that the construction had been completed a little over a year previously. Mr. Klitgaard stated that this apartment building was treated in the same way as other apartments in the City. Councilman Janes moved that the Council sustain the assessed value set by the Board of Equalization as follows: DON J. JACKSON Council Action Assessed Value Fixed 3431 North Hills Drive by Board Lot 1, Block A, Northwest Hills Section 1 LAND $ 30,340 Phase 1 IMPROVEMENTS 329,080 $ 30,340 329,080 Parcel No, 1-3601-0102 TOTAL $359,420 $359,420 140 CITY OF AUSTIN, TEXAS January 25, 1971 The motion, seconded by Councilman MacCorkle, carried by the following vote: Ayes: Councilmen Janes, Johnson, MacCorkle, Mayor LaRue Noes: Councilmen Gage, Price Absent: Councilman Atkison Regarding Parcel No. 2-2102-0421, Mr. Jackson stated that the cost of construction of the office building completed in July 1969, including air-conditioning was $221,740. Mr. Klitgaard again objected to determining market value in terms of construction cost. be taken into account. office building and the Councilman Gage believed that the construction cost should There was discussion as to the income potential of this total square footage of rentable space in it. Councilman Janes moved that the Council adjustnthe full value of the improvements and to set the assessed value as follows: DON J. JACKSON Assessed Value Fixed Council Action 3804 Medical by Board Parkway South 89.38 feet of LAND $ 45,220 Lot 3 and North 125 feet of IMPROVEMENTS 201,260 Lot 4 Block 1 plus adj. vac. alley, Henry B. Seiders Parcel No. 2-2102-0421 TOTAL $246,480 $ 45,220 183,060 $228,280 The motion, seconded by Councilman Price, carried by the following vote: Ayes: Councilmen Gage, Janes, Johnson, MacCorkle, Price, Mayor LaRue Noes: None Absent: Councilman Atkison Regarding Parcel No. 2-2006-0820, Mr. Jackson stated that there was a drainage ditch eroding some of the land. He also noted that he would lose 20' of parking space when and if 45th Street were widened. He stated that the cost of construction of the building, completed in September, 1968, was $100,000. Mr. Klitgaard explained the basis for the appraisal. Councilman Janes moved that the Council sustain the assessed value set by the Board of Equalization as follows: DON J. JACKSON 4413 Speedway Lots 1-6 less East portion of lots 1-3, Block 4 Hyde Park 1 Parcel No. 2-2006-0820 Assessed ValuesFixed by Board Council Action LAND $ 13,130 IMPROVEMENTS 89,010 $ 13,130 89,010 TOTAL $102,140 $102,140 January 25, 1971 141 CITY OF AUSTIN. TEXAS The motion, seconded by Councilman Price, carried by the following vote: Ayes: Noes: Councilmen Gage, Janes, Johnson, MacCorkle, Price, Mayor LaRue None Absent: Councilman Atkison Regarding Parcel No. 2-2604-0313, Mr. Jackson appealed the appraisal on the improvements, which he believed should be $10,000 instead of $15,433. Mr. Klitgaard stated that this was an 8-year-old duplex, which had been treated no differently from all other such duplexes. He also cited one comparable sale across the street Councilman MacCorkle moved that the Council sustain the assessed value set by the Board of Equalization as follows: DON J. JACKSON Council Action Assessed Value Fixed by Board 5210 Joe Sayers LAND $ 2,610 Lot 14 less East 5 IMPROVEMENTS 11,570 $ 2,610 11,570 feet Block 11, Broadacres Parcel No. 2-2604-0313 TOTAL $14,180 $14,180 The motion, seconded by Councilman Janes, carried by the following vote: Ayes: Councilmen Gage, Janes, Johnson, MacCorkle, Price, Mayor LaRue Noes: None Absent: Councilman Atkison Regarding Parcels No. 2-2102-0709, 2-2102-0712, 2-2102-0713, 2-2102-0715, 2-2102-0717, 2-2102-0719, 2-2102-0720, 2-2102-0721, Mr. Jackson appealed the value assigned to the improvements. He presented to the Council a copy of an appraisal made on all these properties in 1969 which listed a total value of $13,250 for all of the improvements in these parcels. These structures had all been torn down in 1970 and had been sold for only $6,000. Mr. Klitgaard stated that the breakdown to the total valuation on each parcel into land value and improvements value was somewhat arbitrary, and even if the improvementsportion should be over-valued, he did not believe the total including the land was over-valued. Mr. Jackson stated that he had not had the land appraised. There was discussion as to how much square footage of land there was in these parcels. Councilman Johnson moved that the full value 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: DON J. JACKSON 4006 Medical Parkway 85.57 x 241.5 feet approx. Lots 12 and 13, Lewis Handcock Subdivision Parcel No. 2-2102-0709 Assessed Value Fixed by Board Council Action LAND $12,240 IMPROVEMENTS 930 $12,240 940 TOTAL $13,170 $13,180 January 25, 1971 142 - CITY OF AUSTIN, TEXAS DON J. JACKSON Assessed Value Fixed Council Action by Board 1200 West 40th Street LAND $1,650. $1,650 North 113.42 feet Lot 1, Louisa Peterson Est. Parcel No. 2-2102-0712 IMPROVEMENTS 4,120 3,780 TOTAL $5,770 $5,430 1202 West 40th Street LAND $1,610 $1,610 North 108.4 feet IMPROVEMENTS 960 1,010 Lot 2, Louisa Peterson Est. Parcel No. 2-2102-0713 TOTAL $2,570 $2,620 1206 West 40th Street LAND $ 1,990 North 198.5 feet IMPROVEMENTS 10,950 $ 1,990 9,740 Lot 4, Louisa Peterson Est. Parcel No. 2-2102-0715 TOTAL $12,940 $11,730 1208 West 40th Street LAND $ 2,740 $ 2,740 West 30.9 feet of North IMPROVEMENTS 11,440 10,090 198.6 feet Lot 5 and East 39.1 feet of North 198.55 feet Lot 6, Louisa Peterson Estate Parcel No. 2-2102-0717 TOTAL $14,180 $12,830 4004 Medical LAND $11,040 $11,040 Parkway IMPROVEMENTS 3,090 3,110 Lot 2, Resub. of Lot A, Louisa Peterson Est. Parcel No. 2-2102-0719 TOTAL $14,130 $14,150 4000 Medical Parkway Lot 1, Resub. of Lot A, Louisa Peterson Est. Parcel No. 2-2102-0720 LAND IMPROVEMENTS $14,570 1,190 $14,570 950 TOTAL $15,760 $15,520 1110 West 40th Street LAND $ 2,030 Lot 3, Resub, of Lot A, Louisa Peterson Estate Parcel No. 2-2102-0721 IMPROVEMENTS 10,410 $ 2,030 9,110 TOTAL $12,440 $11,140 The motion, seconded by Councilman Price, carried by the following vote: Ayes: Councilmen Gage, Janes, Johnson, MacCorkle, Price, Mayor LaRue Noes: None Absent: Councilman Atkison RECESSED MEETING = CITY OF AUSTIN, TEXAS January 25, 1971 143 1000 East LAND 41st St. IMPS 1,818,230 13.79 acres Outlot 19 TOTAL $2,152,469 $2,719,268 After a recess, the Council heard the following Tax Appeals: SEARS, ROEBUCK & COMPANY By V.V. Peters Full Value by the Tax Dept. 1969 Full Value by the Tax Dept. 1970 Assessed Value By Value Rendered Assessed Value Fixed Tax Dept. by Owner by Board $ 386,793 $ 901,038 $ 675,780 $ 290,090 $ 563,150 1,765,676 1,363,670 1,324,260 1,363,670 $2,039,450 $1,614,350 $1,926,820 Division C Parcel No. 2-1809-0129 HOMART DEVELOPMENT COMPANY By V.V. Peters 1000 East LAND $ 560,835 $11337,445 $1,003,080 $ 420,630 $ 835,900 41st Street IMPS 2,961,831 3,203,619 2,402,710 2,221,370 2,402,710 20.46 acres Outlot 19 TOTAL $3,522,666 $4,541,064 $3,405,790 $2,642,000 $3,238,610 Division C Parcel No. 2-1809-0130 Mr. V.V. Peters appealed the valuation placed on the land only. He believed that the 62 per square foot used for the 1969 valuation was a fair appraisal of market value. He had found no recent sales in Austin of large areas of land for greater than 62ç per square foot, and he cited large land sales in the area. He noted that the Board of Equalization had made an adjustment from $1.50 per square foot set by the Tax Department to $1.25 perasquare foot. He stated that an appraisal based upon 75¢ per square foot would be acceptable, which would be about a 40% increase over the purchase price in 1959. Mr. Klitgaard stated that the Board of Equalization had made the adjustment in order that this shopping center be appraised at the same rate as Capital Plaza Shopping Center. He did not feel the 1959 sale price was relevant to theppresent consideration. Councilman Price moved that the Council sustain the assessed value set by the Board of Equalization as follows: SEARS, ROEBUCK & COMPANY By V.V. Peters Council Action Assessed Value Fixed by Board 1000 East 41st Street LAND $ 563,150 $ 563,150 13.79 acres Outlot 19 Division C IMPROVEMENTS 1,363,670 1,363,670 Parcel No. 2-1809-0129 TOTAL $1,926,820 $1,926,820 C 144 CITY OF AUSTIN, TEXAS January 25, 1971 HOMART DEVELOPMENT CO. By V.V. Peters. Assessed Value Fixed by Board Council Action 1000 East 41st St. LAND $ 835,900 $ 835,900 20.46 acres Outlot 19 IMPROVEMENTS 2,402,710 2,402,710 Division C Parcel No. 2-1809-0130 TOTAL $3,238,610 $3,238,610 The motion, seconded by Councilman Janes, carried by the following vote: Ayes: Councilmen Janes, MacCorkle, Price, Mayor LaRue Noes: Councilman Gage Out of Room at Roll Call: Councilman Johnson Absent: Councilman Atkison -------- CURTIS C. GUNN, INC. By Malcolm Robinson Full Value by the Tax Dept. 1969 Full Value by the Tax Dept. 1970 Assessed Value Assessed Value by Tax Dept. Rendered Value Fixed by Owner by Board 7522 North LAND $ 54,784 $320,300 $240,230 Not Signed $240,230 Interregional IMPS 274,694 265,032 198,770 198,770 10 acres James P. Wallace Survey TOTAL $329,478 $585,332 $439,000 $439,000 Parcel No. 2-3215-0104 Mr. Malcolm Robinson appealed the appraisal on the land made on the basis of $1.00 per square foot for the first 500' and 50 per square foot for the remainder. He stated the property directly across the interregional, also used for automobile sales, was valued at $1.00 per square foot for only the first 300'. He also stated that the rear portion of the property acrosstthe highway had direct access, while the rear portion of the property in question had access only through the front portion of it. He noted that the residences adjoining the property in question were valued at only 25c per square foot, and the back portion of the property in question should be appraised on that same basis. He believed the first 300' should be valued at $1.00 per square foot and the remainder at 25c per square foot for a full value on the land of $135,504. Mr. Klitgaard stated that the 500' depth was used on the west side of the interregional but 300' depth was used on the east side of the interregional for the higher rate because of greater depth usage and higher rates of properties in general on the west side. Councilman Janes moved that the full value of the land be adjusted to $1.00 per square foot for the first 300' and 50 per square foot for the remainder and that the Council sustain the assessed value on the improvements set by the Board of Equalization as follows: 145 _ CITY OF AUSTIN, TEXAS January 25, 1971 CURTIS C. GUNN, INC. By Malcolm Robinson 7522 North Interregional 10 acres James P. Wallace Survey Parcel No. 2-3215-0104 vote: LAND IMPROVEMENTS TOTAL Assessed Value Fixed Council Action by Board $240,230 198,770 $439,000. $209,480 198,770 $408,250 The motion, seconded by Councilman MacCorkle, carréed by the following Ayes: Councilmen Gage, Janes, MacCorkle, Price, Mayor LaRue Noes: None Out of Room at Roll Call: Councilman Johnson Absent: Councilman Atkison APPEALS DENIED It was noted that the following appellants, who had been notified that their hearings would be held at this time, were absent: ILA M. POE BURNEY W. QUEBE JOHN F. RHYNE W.A. MC CANN R.L. BRACHT, By W.A. McCann CISCERNO E. PEARSON Councilman Gage moved that the Council sustain the assessed value set by the Board of Equalization as follows: ILA M. POE Council Action 3414 Speedway Lot 15, Block 1, Outlot 77, Division D, C.J. Boes Resub. of Buddington Subdivision Parcel No. 2-1804-0901 BURNEY W. QUEBE Assessed Value Fixed by Board LAND $6,010 IMPROVEMENTS 12,550 $6,010 12,550 TOTAL $18,560 $18,560 2401 Loyola Lane LAND Lot 1, Block 5, University Hills Section 2 Phase 3 IMPROVEMENTS $ 3,160 13,970 $ 3,160 13,970 Parcel No. 2-2422-0604 TOTAL $17,130 $17,130 JOHN F. RHYNE 146 January 25, 1971 - CITY OF AUSTIN, TEXAS Assessed Value Fixed by Board Council Action $ 3,240 7,950 200 Prairie Dell Lot 30, Block B, LAND IMPROVEMENTS $ 3,240 7,950 Holiday Hills Section 1 Parcel No. 2-3313-0809 TOTAL $11,190 $11,190 The motion, seconded by Councilman Janes, carried by the following vote: Ayes: Councilmen Gage, Janes, MacCorkle, Price, Mayor LaRue Noes: None Out of Room at Roll call: Councilman Johnson Absent: Councilman Atkison Councilman Janes moved that the Council sustain the assessed value set by the Board of Equalization as follows: W.A. MC CANN Council Action Assessed Value Fixed by Board 709 Texas Avenue LAND North 96 feet Lot 6, IMPROVEMENTS $2,400 4,130 $2,400 4,130 Block 8, Outlot 7 and 8, Division C, Harper Parcel No. 2-1607-0305 TOTAL $6,530 $6,530 1717 Brentwood LAND $ 1,580 $ 1,580 Lot 9, Frank Pease IMPROVEMENTS 10,800 10,800 Subdivision Parcel No. 2-3206-0402 TOTAL $12,380 $12,380 R.L. BRACHT, By W.A. McCann 814 East 49th St. LAND $2,030 60 x 187 feet James IMPROVEMENTS 4,140 $2,030 4,140 P. Wallace Survey Parcel No. 2-2211-0908 TOTAL $6,170 $6,170 1719 Brentwood LAND $ 1,730 $ 1,730 Lot 10, Frank Pease Subdivision IMPROVEMENTS 10,800 10,800 Parcel No. 2-3206-0401 TOTAL $12,530 $12,530 CISCERNO E. PEARSON 4524 Burnet Rd. Lot 9, Block 24, Melrose Terrace Parcel No. 2-2502-1202 LAND: $ 7,490 $ 7,490 IMPROVEMENTS 3,970 3,970 TOTAL $11,460 $11,460 vote: January 25, 1971 147 CITY OF AUSTIN, TEXAS The motion, seconded by Councilman MacCorkle, carried by the following Ayes: Councilmen Gage, Janes, MacCorkle, Price, Mayor LaRue Noes: None Out of Room at Roll Call: Councilman Johnson Absent: Councilman Atkison APPEALS SET After some discussion the Council agreed to hear Tax Appeals on January 28 at 2:00 P.M. and on February 8, at 9:30 A.M. ADJOURNMENT The Council then adjourned. ATTEST: City Clerk APPROVED: Mayor