CITY OF AUSTIN, TEXAS MINUTES OF THE CITY COUNCIL CITY OF AUSTIN, TEXAS Special Meeting February 22, 1971 9:30 Α.Μ. COUNCIL CHAMBERS, CITY HALL گرده 3 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 9:30 A.M. the Council heard the following Tax Appeals: HORACE L. SILBERSTEIN 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 2717 Rio Grande LAND $ 4,624 $14,450 West 50 x 108 IMPS 10,355 10,676 $10,840 8,010 Not Signed $10,840 8,010 feet of Lot 9, Block 2, Out- TOTAL $14,979 $25,126 $18,850 $18,850 lot 63, Division D Parcel No. 2-1502-0508 Mr. Horace Silberstein appealed the valuation placed on the land, citing the limited use which could be put to it because of limited width. He felt that a 300% increase in valuation was unfair. Mr. Jack Klitgaard, Tax Assessor-Collector, stated that this property was appraised on the same basis as all other property in the area, and the small size of the lot had been taken into account. He noted that this property had been purchased two years earlier for more than the full value set by the Tax Department. February 22, 1971 254 CITY OF AUSTIN, TEXAS Councilman Janes moved that the Council sustain the assessed value set by the Board of Equalization as follows: HORACE L. SILBERSTEIN 2717 Rio Grande West 50 x 108 feet of Lot 9, Block 2, Outlot 63, Division D. Parcel No. 2-1502-0508 LAND IMPROVEMENTS TOTAL Assessed Value Fixed by Board $10,840 88,010 Council Action $10,840 8,010 $18,850 $18,850 The motion, seconded by Councilman Price, carried by the following vote: Ayes: Noes: Councilmen Janes, Johnson, MacCorkle, Price, Mayor LaRue None Absent: Councilmen Atkison, Gage WILLIAM DAY, Full Value ET AL. By George B. Shepherd by the Tax Dept. 1969 Full Value by the Tax Dept. 1970 Assessed Value by Tax Dept. Highway 290 LAND $20,350 $88,645 $66,480 Value Rendered by Owner $15,260 Assessed Value Fixed by Board and Cameron IMPS 0 0 0 $66,480 0 0 Road 2.035 acres James P. TOTAL $20,350 &88,645 $66,480 $15,260 $66,480 Wallace Survey Parcel No. 2-2515-0202 Mr. George Shepherd stated the property across the street with more frontage than his was appraised at less than half the value of his. Mr. Klitgaard stated that the property across the street had decidedly less frontage on Cameron Road and Highway 290 than the property in question. Councilman MacCorkle moved that the Council sustain the assessed value set by the Board of Equalization as follows: WILLIAM DAY, ET AL. By George B. Shepherd Highway 290 and Cameron Road 2.035 acres James P. Wallace Survey Parcel No. 2-2515-0202 Assessed Council Value Fixed Action by Board LAND $66,480 $66,480 IMPROVEMENTS 0 0 TOTAL $66,480 $66,480 February 22, 1971265 CITY OF AUSTIN, TEXAS The motion, seconded by Councilman Johnson, carried by the following vote: Ayes: Councilmen Janes, Johnson, MacCorkle, Price, Mayor LaRue Noes: None Absent: Councilmen Atkison, Gage ------ ARTHUR F. Full Value Full Value Assessed Value Assessed VICKLAND by the Tax Dept. 1969 by the Tax Dept. 1970 Value by Rendered Value Fixed Tax Dept. by Owner by Board 2211 Vanderbilt Lane LAND Lot 1-A SIMPS $ 5,057 15,496 $ 7,080 17,846 $ 5,310 13,380 Not Signed $ 4,510 11,830 Resub. of Lots 1 and 2, Block D, TOTAL $20,553 $24,926 $18,690 $16,340 University Hills Section 1 Parcel No. 2-2421-0844 Mr. Arthur Vickland stated that he had two independent appraisals on this land, concluding that its full value was about $4,500, rather than the $7,080 which had been set by the Tax Department and subsequently lowered somewhat by the Board of Equalization. He cited the poor soil and marshiness created by a creek, which he believed lowered the market value of the land. Mr. Klitgaard stated that the adjustments made by the Board of Equalization had been on the basis of giving a discount for these factors. Councilman Janes moved that the Council sustain the assessed value set by the Board of Equalization as follows: ARTHUR F. VICKLAND Assessed Value Fixed by Board 2211 Vanderbilt Lane LAND $ 4,510 Lot 1-A Resub. of IMPROVEMENTS 11,830 Lots 1 and 2, Block D, University Hills TOTAL $16,340 Section 1 Parcel No. 2-2421-0844 Council Action $ 4,510 11,830 $16,340 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 CITY OF AUSTIN, TEXAS February 22, 1971 256 H.C. BYLER 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 5804 Trailridge Drive LAND Lot 38, IMPS $ 5,459 20,077 $ 5,459 20,077 $ 4,090 15,060 Not Signed $ 4,090 15,060 Highland Hills Section 3 TOTAL $25,536 $25,536 $19,150 $19,150 Parcel No. 1-3203-0935 3707 Cedar Lot 8 and LAND $ 3,121 $19,800 $14,850 Not Signed $14,850 South 27.5 IMPS 64,176 $67,817 50,860 50,860 feet Lot 10, Block 2, Out- TOTAL $67,297 $87,617 $65,710 $65,710 lot 77, Division D, Buddington Subdivision Parcel No. 2-1804-0315 4010 Speedway Lots 27-30, LAND $ 3,561 $8,903 Block 33, IMPS 25,330 26,367 $ 6,680 19,780 Not Signed $ 6,680 19,780 Hyde Park 1 Parcel No. 2-1906-0410 هر TOTAL $28,891 $35,270 $26,460 $26,460 3100 Duval Lot 1 and LAND $ 5,060 $ 8,713 South 10 feet IMPS 38,936 37,772 $ 6,530 28,330 Not Signed $ 6,530 28,330 Lot 2, Block 5, Division D, TOTAL $43,996 $46,485 $34,860 $34,860 Grooms Addn. Parcel No. 2-1505-0701 3104 Duval Lot 3, ., LAND $ 5,983 $13,061 Block 5, IMPS 14,617 72,660 $ 9,800 54,500 Not Signed $ 9,800 54,500 Division D, Grooms Addn. TOTAL $20,600 $85,721 $64,300 $64,300 Parcel No. 2-1505-0703 Personal Property Located Furniture $ 2,650 $1,480 $ 2,650 Jat 3100 Duval and Fixtures _ CITY OF AUSTIN, TEXAS= February 22, 1971 257 Regarding Parcel No. 1-3203-0935, Mr. H.C. Byler appealed the valuation on the improvements, noting that in 11 years this house had never been allowed any depreciation. Regarding Parcel No. 2-1804-0315, Mr. Byler appealed the valuation on the land, noting a 700% increase. He cited some sales in the area at considerably lower figures and stated that there was property closer to the University valued at only 80ç per square foot while the land in question was valued at $1.50 per square foot. Mr. Klitgaard stated that all land in the area was appraised at $1.50 per square foot and he cited sales in the area. the rental income from the apartments on this land. There was discussion of Councilman MacCorkle moved that the Council sustain the assessed value set by the Board of Equalization as follows: H.C. BYLER Assessed Council Value Fixed by Board Action 3707 Cedar Lot 8 and South 27.5 LAND $14,850 ت feet Lot 10, Block 2, Outlot 77, Division D, Buddington Subdivision Parcel No. 2-1804-0315 IMPROVEMENTS 50,860 $14,850 50,860 TOTAL $65,710 $65,710 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 Regarding Parcel No. 2-1906-0410, Mr. Byler stated that he had purchased this property about three years earlier for $30,000, and he believed it should have depreciated rather than increased in value. Mr. Klitgaard stated that 36% depreciation had been allowed on these improvements. There was discussion concerning the 1969 valuation placed on the improvements, and Mr. Byler stated that his figures were apparently in error. Regarding Parcel No. 2-1505-0701, Mr. Byler noted the 25' building setback requirement although this space was used for parking. Councilman Johnson noted the lower valuation of this property at 3100 Duval compared to Mr. Byler's property at 3104 Duval. Regarding Parcel No. 2-1505-0703, Mr. Byler appealed the appraisal on the improvements which averaged $7,000 a unit for 12 apartment units. His apartments on Cedar had been appraised at only $5,000 a unit, and it had only cost $3,000 a unit to build both sets of units. Mr. Klitgaard stated that this property was appraised on the same basis as all comparable apartments, and that cost of construction was not relevant to market value. February 22, 1971 258 _ CITY OF AUSTIN. TEXAS- Councilman Price moved that the Council sustain the assessed value set by the Board of Equalization as follows: H.C. BYLER Council Action Assessed Value Fixed by Board 3104 Duval LAND $ 9,800 Lot 3, Block 5, IMPROVEMENTS 54,500 Division D, "Grooms Addn. Parcel No. 2-1505-0703 TOTAL $64,300 $ 9,800 54,500 $64,300 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 Janes Leaves Councilman Janes left the Council meeting at this time. Regarding Personal Property located at 3100 Duval, Mr. Byler stated that the full value set averaged $440 per unit, which he felt was too high. Mr. Klitgaard described the basis for the appraisal. He also noted that these items of furniture and fixtures had not also been included as real property. Regarding Personal Property located at 3104 Duval, Mr. Klitgaard stated that no Tax Appeal had been filed. Mr. Klitgaard stated that if Mr. Byler could furnish the Tax Department with the information concerning purchase times and costs of the personal property at these two locations proper depreciation allowances could be made. Councilman Price suggested that Mr. Byler provide the Tax Department with such an inventory so that the personal property assessments could be satisfactorily worked out. -----111 MRS. J. LEO CURLEE 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 6100 Friendswood 495 acres LLAND $ 2,874 Thomas Eldridge IMPS 15,065 Survey TOTAL $17,939 Parcel No. 2-2221-0202 $ 5,053 17,244 $22,297 $ 3,790 12,930 $16,720 Not Signed $ 3,790 12,930 $16,720 CITY OF AUSTIN, TEXAS: ! February 22, 1971 259 Mrs. J. Leo Curlee protested a $100 increase in her taxes because of dumping which had occurred in her neighborhood. Councilman Johnson noted that the Council had recently denied re-zoning on the basis of residents' description of the beauty of the neighborhood, and now Mrs. Curlee seemed to be offering a contradictory description. Mrs. Curlee objected to a welding shop across the street from her. Councilman Johnson stated that the Council would investigate any complaints of violations of the law submitted by Mrs. Curlee and present a written report back to her. Mayor LaRue also stated that this would be done. Mr. Klitgaard discussed the basis for the appraisal made, noting that some of the factors alluded to had been taken into account. Councilman Price stated that the complaints raised by Mrs. Curlee would be taken up with the City Manager in order to stop any violations of the law, and he recommended that this matter be taken up at the Regular Meeting on February 25. Councilman Price moved that the Council sustain the assessed value set by the Board of Equalization as follows: MRS.J. LEO CURLEE 6100 Friendswood .495 acres Thomas Eldridge Survey Parcel No. 2-2221-0202 Assessed Value Fixed by Board Council Action LAND $ 3,790 IMPROVEMENTS 12,930 $ 3,790 12,930 TOTAL $16,720 $16,720 The motion, seconded by Councilman Johnson, carried by the following vote: Ayes: Councilmen Johnson, MacCorkle, Price, Mayor LaRue Noes: None Absent: Councilmen Atkison, Gage, Janes -- MRS. LEONITA W. WIMBERLY 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 1200. Northridge Drive LAND $ 2,300 Lot 1, IMPS 10,469 $ 4,423 12,634 $ 3,320 9,480 $ 1,730 7,850 Block A, Delwood Heights TOTAL $12,769 $17,057 $12,800 $ 9,580 Parcel No. 2-2315-0401 $ 3,320 9,480 $12,800 February 22, 1971 260 - CITY OF AUSTIN, TEXAS Mrs. Leonita Wimberly stated that she purchased this 12-year-old house in 1968 for $15,750. Mr. Edmunds Travis, former member of the Board of Equalization, noted that in most Tax Appeals cases the full value appraised by the City was lower than the price at which the property had been purchased; in this case, the reverse was true. He cited Mrs. Wimberly's small monthly income and appealed for relief from the Council. Mr. Klitgaard stated that this property was appraised on the same basis as all adjoining property, which took into account a number of sales in the area. He stated that the land on this property was valued the same as property on Cameron Road, at $50 per front-foot. Councilman Price moved that the Council reduce the assessed value on land and improvements by 10%. The motion died for lack of a second. Councilman Johnson moved that the full value on the land be adjusted from $50 per front-foot to $40 per front-foot and the Council set the assessed value on the property as follows: MRS. LEONITA W. WIMBERLY 1200 Northridge Drive Lot 1, Block A, Delwood Heights Parcel No. 2-2315-0401 Assessed Value Fixed by Board Council Action LAND IMPROVEMENTS $ 3,320 9,480 TOTAL $12,800 $ 2,650 9,480 $12,130 The motion, seconded by Councilman MacCorkle, carried by the following vote: Ayes: Noes: Councilmen Johnson, MacCorkle, Price, Mayor LaRue None Absent: Councilmen Atkison, Gage, Janes ----- HEARINGS DISCUSSED Councilman Johnson noted that he had to leave to hospitalize his mother and would return for the hearings scheduled for 1:30 P.M. if possible. ADJOURNMENT The Council then adjourned. ATTEST: City Clerk APPROVED: Mayor