HomeMy WebLinkAbout3C - Woodview Tax Abatement
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CONSENT AGENDA:
REQUESTED BY:
SUBJECT MATTER:
DATE:
INTRODUCTION:
BACKGROUND:
DISCUSSION:
RECOMMENDATION:
ACTION REQUIRED:
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HERITAGE
1891
COMMUNITY
1991
w"J.3l!)JV
2Q91
3 (C)
RALPH TESCHNER, FINANCE DIRECTOR
CONSIDER APPROVAL OF WOODVIEW TAX ABATEMENT
NOVEMBER 4, 1991
The Scott County AUditor's office has
requested the City of Prior Lake to consider
the abatement of delinquent taxes and special
assessments for the year 1985 on Lot 3 Block
1, Woodview Estates.
In 1988 the property was sold and the deed was
filed at the County. A requirement at the time
of recording, is that all taxes must be
current. However, due to a clerical error, the
County Auditor's office certified that there
was no delinquent tax. All subsequent property
tax statements have been paid and the new
owner was completely unaware of any amount
outstanding against his property.
Recently, because the delinquency has reached
the period of 7 years, the tax forfeiture
process was initiated whereby this error was
discovered.
It would appear that making the new owner pay
would be totally inequitable, since he was not
in any position to control the circumstances
at the time. Technically speaking, the
responsibility lies with Scott County. However
forcing them to pay may not be a wise action
considering the fact that they have been very
wi11in9 in the past to carry the City's
financ1al obligations concerning County road
improvements until we are able to bond.
Resolution of the problem in the form of an
abatement seems to be the most appropriate
course of action. The dollar amount represents
a special assessment installment of 1196.12
plus the lot tax of $47.82 bringing the total
delinquent amount due to $1,243.94.
Staff would therefore recommend, in the best
interests of all parties involved, to agree to
the abatement request of Scott County.
Motion by the Council
delinquent property tax
for PID #25 230 003 0 as
agenda is in order.
to abate the 1985
amount of $1,243.94
part of the consent
THCI1AS l. HB+JEN
SCOTT COUNTY AUDITOR
COURTHOUSE - RM 102
SHAKOPEE, MINNESOTA 55379-1398
(612) 445-7750 Ext 160
T.J. Lannon
Deputy
Oc t obe r- 1 B , 1 991
HR RALPH TESCHNER
CITY OF PRIOR LAKE FINANCE DIRECTOR
4629 DAKOTA STREET SE
PRIOR LAKE MN 55372
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SUbj: Del inquent tax 25-230003-0
Dear- Ralph:
Yester-day, YOU and I spoke about the del inquent tax on the
above pr-oper-ty. The del inquent tax is for- the year- 1985
(only) and the pr-oper-ty was tr-ansfer-r-ed to the cur-r-ent owner-
in September- 1988. At that time due to a cler-ica} er-r-or-, the
County Auditor-/s office cer-tified that ther-e was no del inquent
tax and the deed was filed.
It does not seem equitable to for-ce payment onto the new
owner- of the pr-oper-ty. Ther-efor-e, I am asking the City to
consider- abating the special assessment installment included
with the payable 1985 taxes. Enclosed is a copy of my r-equest
to also abate the ad valor-ern tax payable in 1985.
If yoU have any questions please contact me at (612)496-8168.
Sincer-ely,
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//U>>kE-r' ;~c2"'-fk~
Thomas J Lannon
Deputy Auditor-
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Enclosur-e
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CommiSSIoner ot Re\fenue AOatement Form 4 (Rev. 5i9U)
APPLICATION FOR ABATEMENT. GENERAL FORM
(M.S. 375.192)
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For Taxes levied in 19 84
and Payable in 19 85
Please print or type.
~l)Olicant'sN.rne Scott County Auditor
':';)plicant's Social Sec;Jrtty Number
'7"e1ep;,one(worlc) (
-eleo;,oneChorne) (
JiSCRIPTION OF PROPERiY J ProPe~y '.0. or Parcel Number:
~:reet Address (if different tnan ICove)
Applicant's Mailing Address
428 South Holmes St.
Shakopee, MN 55379
25-230003-0
I City or Towns;'lp
Prior Lake
SChOOl District No.
719
:..e;al Description of PrOJjE~!,:
Lot,) Block 1
Woodview Estates
ASSESSOR'S ESTIMATED MARKET VALUE:
Land S
Structures S
Total S
Class
APPLlCANrs STA TEMENT OF FACTS:
In 1988, this lot was sold and the deed presented to the County for filing.
By clerical error, the 1985 delinquent tax (only) was not collected. The
County Auditor's office certified that there were no delinquent taxes. It
is believed that collecting this tax from the current owner would be ineqUitable.
APPUCANrS REQUEST
That the 1985 tax and late charges be abated.
~M-.-I
Applicant's Slgna~e Deputy Auditor
'JOTE: Minnesota Statutes '988, Section 609 41 HWhoever, in making any statement, oral or written, which is required or
luthorind by law to be made as a basis ofim'posing, reducing, or abafing any~ax or assessment, intentionally makes a~y
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10-1s:l_Q1
Olte
Original
The following accurately reflects both existing and proposed amounts.
Market Valut ..'T~~:':;::?;;~~':::');i;:J'u..'}:~~ .
Land 1m ovements ToUiI Class Tax' Co- C;ectaa .... .CiVd:ts ...........P. able
I I
I I 47.82 1196.12 1243.94
I -0- -0- -0-
I 47.82 1196.12 1243.94
=rocosed
Cl eduction
:J Tax Is Paid Date
:J Tax Is Not Paid
19_
locaJ Tax Rate
REPORT OF INVESTIGATION
After examining the applicants claims. I have carefully Investigated this application and find the facts to be as follows:
Because of a clerical error, the 1985 tax was not collected. In 1988 the
nuJ~~~r's u{fice ceLtified no delinquen~ tax on a deed.
/7 /7
~4:/ (/? ~~~ 10-18-91
,&tA6dtL Signature of investigator Date
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CERTIFJCA TIONS OF APPROVAL...... ....c.............. . ...........0:'.:..:.....
N~.~....~.~;. Nt.tement!o ~ ~~~'.~~.~'"uor. CCVtIfy~Of~ct~~~~~.~~.~.=~,~~~.~~e.~.~e~doptjor.
ASSESSOR'S RECOMMENDATION (County assessor or city assessor in certain cities)
:=J Approved
D Denied
Assessor's Signature
COUNTY AUDITOR'S RECOMMENDATION
=:J Approved
D Denied
Auditor's Signature
.....-.
~ Approved
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COUNTY BOARD OF COMMISSIONER'S ACTION (To be comp:,,~~ by c:::ur:ty auditor)
o Denied
I certify that at a meeting held 19_ the County board. took the above official action on thi~
aoaternent This action was duly adopted and entered upon the minutes of its proceedings as a pUblic record, showing the names c;
taxpayers. other concerned persons and the amounts involved.
.
I further certify that the approval of this abatement has resulted in the following changes:
Reduction Of Tax
R~uction Of Penalty
Reduction Of Interest
T ~J Reduction/Refund
! ~tal Payable
S
$
$
$
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