R-13-09-12-E4 - 9/12/2013RESOLUTION NO. R -13-09-12-E4
WHEREAS, the City of Round Rock is mandated by V.T.C.A., Tax Code §31.11 to refund,
upon taxpayer application to the tax collector of its taxing unit and upon verification by the auditor of
its taxing unit, any overpayment or erroneous payment of taxes; and
WHEREAS, if such amount exceeds $500.00, then the governing body of the taxing unit must
also determine that the payment was erroneous or excessive and must approve the refund, Now
Therefore
BE IT RESOLVED BY THE COUNCIL OF THE CITY OF ROUND ROCK, TEXAS,
That the following named taxpayer, Apple Nine SPE Round Rock, Inc. has made an
overpayment or erroneous payment of 2009, 2010, and 2011 taxes in the amount of $1,424.36; that
such amount is in excess of $500.00; that such overpayment or erroneous payment has been verified by
the Tax Collector; and that application for refund has been made to the Tax Collector by said
taxpayers.
The Council further finds and makes a determination that the payment was erroneous or
excessive; and further approves such refund in the amount of $1,424.36.
The City Council hereby finds and declares that written notice of the date, hour, place and
subject of the meeting at which this Resolution was adopted was posted and that such meeting was
open to the public as required by law at all times during which this Resolution and the subject matter
hereof were discussed, considered and formally acted upon, all as required by the Open Meetings Act,
Chapter 551, Texas Government Code, as amended.
RESOLVED this 12th day of September, 2013. � �n
r,!
ALAN MCGRAW, Mayor
City of Round Rock, Texas
ATTEST:
SARA L. WHITE, City Clerk
0112.1304; 00281659
*CKTDS
PURPOSE. PASSION PROSPERM
City of Round Rock
Agenda Item Summary
Agenda Number: E.4
Title: Consider a resolution authorizing property tax refunds to Apple Nine SPE
Round Rock, Inc., for 2009, 2010 and 2011 taxes totaling $1,424.36.
Type: Resolution
Governing Body: City Council
Agenda Date: 9/12/2013
Dept Director: Cheryl Delaney, Finance Director
Cost: $1,424.36
Indexes: General Fund
Attachments: Resolution, Justification - Apple Nine
Text of Legislative File 13-682
Item Summary:
State law requires that property tax refunds in excess of $500 be approved by the governing body.
These refunds are the result of agreed judgments approved by the appraisal district reducing the
taxable values on the 2009, 2010 and 2011 tax rolls.
Cost: $1,424.36
Source of Funds: General Fund
Action:
Staff recommends approval.
City of Round Rock Page 1 Printed on 9/10/2013
625 F.M. 1460
Georgetown, Texas 78626
(512) 930-3787 — Austin Metro
www.wcad.orq
Board of Directors
Harry Gibbs, Chairman
Deborah Hunt, Vice Chairman
Cecilia M. Crowley, Secretary
Rufus Honeycutt
Charles Chadwell
Chief Appraiser
Alvin Lankford
(512) 931-7826
alvinl@wcad.org
"We will provide quality
service with the highest
standards of professionalism,
integrity and respect. We will
uphold these standards while
providing an accurate, fair
and cost-effective appraisal
roll in compliance with the
laws of the State ofTeras. "
July 19, 2013
Steve Norwood, City Manager
City of Round Rock (CRR)
221 E. Main
Round Rock, TX 78681
tee"."-C-EAA
inno
Re: Cause No: 09-857-C26; Apple Nine SPE Round Rock, Inc., v. Williamson
Central Appraisal District
Dear Mr. Norwood:
A settlement has been reached on the above referenced lawsuit for the tax years
2009, 2010, and 2011. The settlement was the result of an Agreed Judgment
between the District and the Plaintiff in this suit. (Please see attached Agreed
Judgment.) The Plaintiff has agreed to waive the interest due.
If you have any questions, please feel free to call.
Sincerely,
Alvin Lankford
Chief Appraiser
AL/abl
Enclosure
Vcc: Forrest Child, A/C cc: Cheryl Delaney, Finance Director CRR
Williamson Central Appraisal District
Supplementary Change 2009, 2010, 2011
Entities:
Parcel / Record No:
Name:
Address:
Address:
Address:
City, State, ZIP:
Legal Description:
GWI RFM SRR CRR J01 W09
R -16-3643-000A-0002 (R391708)
APPLE NINE SPE ROUND ROCK INC
814 E MAIN ST
RICHMOND, VA 23219
SEE ATTACHED AGREED JUDGMENT
Situs Address: 110 DELL CENTER BLVD, ROUND ROCK, TX 78664
Personal Property Value:
Improvement Non-Homesite Value:
Improvement Homesite Value:
Land Non-Homesite Value:
Land Homesite Value:
Ag Market Value:
Ag Use:
Total Market Value:
Non -Taxed Exempt:
Homestead:
Over 65:
Disabled Veterans:
Homestead Disability:
Total Taxable Value:
Supplement #:
Frozen Tax:
NIA
2009 Old
Value
2009 New
Value
2010 Old iii 2010 New
Value Value
2011 Old _ 2011 New
Value Value
5,535,571::
5,307,924
5,148,056::::
5,107,924
5,330,418:!;
5,246,766
692,076 iii
692,076
692,076 iil
692,076
678,234:::
678,234
6,227,647 ii
6,000,000
5,840,132
5,800,000
6,008,652;:;
5,925,000
6,227,647 ii
6,000,000
5,840,132:;::
5,800,000
6,008,652 iii
5,925,000
47
35
24
Reason for Changes: Per attached Agreed Judgment signed 6/29/13
Alvin Lankford, Chief Appraiser
7/16/2013
CAUSE NO. 09-857-C26
APPLE NINE SPE ROUND ROCK, INC., IN IRE DISTRICT COURT OF
Plaintiff,
v. WILLIAMSON COUNTY, TEXAS
- WIL-L-IAMSON-CENTRAL APPRAISAL
DISTRICT,
Defendant. 26T11 JUDICIAL DISTRICT
AGREED JUDGMENT
CAME TO BE HEARD, Apple Nine SPE Round Rock, Inc., Plaintiff, and Williamson
Central Appraisal District, Defendant, appearing by and through their attorneys of record, and
announced to the Court that the parties desired to resolve and settle the matters in controversy in
order to avoid the trouble, expense, and uncertainty of litigation. The parties announced that they
have reached a final settlement regarding all issues of law and fact, including the appraised value
of Plaintiff's property. Having heard these announcements and reviewed the evidence and
arguments of counsel, the Court is of the opinion that such terms and conditions are well taken
and should form the basis of this judgment.
IT IS THEREFORE ORDERED, ADJUDGED, AND DECREED that the following
stipulations are agreed by the parties and entered by the Court as its judgment.
1. The undersigned parties agree and stipulate that bona fide disputes and controversies
exist between the parties concerning the market or appraised value of the subject property.
These stipulations are entered into by the parties solely for the purpose of compromising and
settling their various claims, each as to the other. No other use of this stipulation may be made
by the parties concerning the claim of either party as to the other, whether having arisen in the
past, now pending, or to arise in the future, including subsequent disputes concerning the market
or appraised value of the subject property within Defendant's jurisdictio . TF k r zI knt is of
intended by either party as an admission concerning the issues din ispu a norlsnall eM
'JUL52013
RECEIVED
7/9/13
1I1/l
District Clerk, p lllamon Oo.. TXLIAMSON CAD
1
represented by either party as to the other as an admission. Further, the existence, terms, and
contents of this Agreed Judgment shall not be admissible in any judicial or administrative
proceeding as against either party, except as may be necessary to enforce the terms and
conditions of said judgment.
_ __2._Pursuant-to-Section 42.4.1,—Texas Tax-Code,_Defendant Williamson Central_Appraisal
District shall revise the 2009, 2010 and 2011 appraisal rolls to reflect the following appraised
values for the property that is the subject of this lawsuit:
Account No. Description 2009 Value 2010 Value 2011 Value
R391708 Corridor Park 2B, $6,000,000 $5,800,000 $5,925,000
Block A, Lot 2, Acres
1.324
3. The undersigned parties shall, as soon as possible following execution of this
Agreement, do or cause their attorneys to do whatever is reasonably necessary to effect this
Agreement. Defendant Williamson Central Appraisal District shall advise the appropriate
assessor -collector to (1) change the tax roll and other appropriate records according to the terms
of this Agreement; (2) prepare and deliver a corrected supplemental tax bill as required by
Chapters 31 and 42, Texas Tax Code; and (3) refund to Plaintiff any amount due pursuant to
Section 42.43, Texas Tax Code, except for any interest on the refund which is hereby waived by
Plaintiff.
4. Pursuant to Tax Code sections 42.43 (f) and 42.43 (g), the property owner has made a
designation for refund purposes. See attached completed Form 50-765, Exhibit A.
5. All costs and attorneys fees are to be borne by the party incurring them.
6. All other relief not specifically granted herein is denied.
2
RECEIVED
7/9/13
WILLIAMSON CAD
Signed this day of
APPROVED AS TO FORM AND SUBSTANCE:
Mark Hutcheson
State Bar Ido. 00796805
POPP HUTCSESON PLLC
1301 S. Mopac, Suite 430
Austin, Texas 78746
(512) 473-2661
(512) 479-8013 (fax)
ATTORNEYS FOR PLAINTIFF
Robert Mott
State Bar No. 14596
Sandra Griffin
State Bar No. 00791280
Christopher S. Jackson
State Bar No. 007968I6
Carol Barton
State Bar No. 00783610
Amy Keith
State Bax No. 11185530
PERDUE, BRANDON, FIELDER, COLLINS
& MOTT, L.L.P.
3301 Northland Dr., Suite 505
Austin, Texas 78731
•(512) 302-0190
(512) 323-6963 (fax)
ATTORNEYS FOR DEFENDANT
RECEIVED
7/9113
EXHIBIT
RECEIVED
7/9/13
WILLIAMSON CAD
Designation of Tax Refund
Property Tax
Form 50-765
Pursuant to Texas Tax Code Section 42.43, a property owner who prevails in an appeal of an appraisal review board determination
of value to district court may designate to whom and/or where a property tax refund is to be sent.
By completing this form, you (Property Owner) provide that the refund resulting from a post appeal judgment will be delivered to
the designated Individual or firm. The entire form must be completed for the local tax office to process the refund.
Collecting (Taxing Unit) Office Name
ROUND ROCK ISD TAX OFFICE BJor City of Round Rock
Mailing address
1311 ROUND ROCK AVENUE
Cttg Town or Post Office, State, ZIP Codo
ROUND ROCK, TX 78681
PROPERTY OWNER INFORMATION
Property Owner Name and Address:
APPLE NINE SPE ROUND ROCK INC
814EMAIN ST
RICHMOND,VA 23219
Property DosulPtion: rfiN ie &, a1 description or other intametion from appraisal records sufficient to ident4 the property or attach a copy of the tar receipt.)
CORRIDOR PARK 2B, BLOCK A, LOT 2, ACRES 1.32
Property Account Number or Statement Number.
R391708 (R -16-3643-000A-0002) (2009 to 2011); SEE AGREED JUDGMENT
Final Judgment Cause Nuntben (Please provide entire number.)
09-857-C26
ASSIGNMENT OF RIGHT TO A.REFUNb
I am the property owner or a duly authorized representative of the property owner entitled to a refund of ad valorem
taxes arising from an appeal under Texas Tax Code Chapter 42. By executing this.Assignment of Right to a Refund,
the property owner assigns all rights and interest for the tax refund to be delivered to the designated individual or firm.
1, James E. Popp
, hereby designate the refund on the above named property be cent to the following:
Please check appropriate box (chock only one box)
❑ Property owner- If using differed address than above information, please provide In the apace below:
Ulf Business office of attorney of record In the appeal located at the following mailing address:
CI Mother Indvtdual and address as designated In ttw following Information:
Name POPP HUTCHESON PLLC
Address 1301 S Mo Pac Expressway Suite 430
City Austin
state TX
ZIP 78746
SIGN THE APPLICATION 11,
-?u-e-{)
Property Owner or Duly Authorized Representative
The Property Tax Assistance Division al the Texas Comptroller of Public Accounts provides property lax
information and resources for taxpayers, local taxing entities, appraisal districts and appraisal review boards.
06/20/13
Data
For more information, visit our Web site:
www.window.state.tx.us/taxinfo/proptax
50-765.12.0914
RECEIVED
7/9/13
CAD
MINI KUM DOLLAR AMOUNT
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