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R-13-06-13-E3 - 6/13/2013RESOLUTION NO. R -13-06-13-E3 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, Inland American Round Rock University Oaks, LP has made an overpayment or erroneous payment of 2010, 2011 and 2012 taxes in the amount of $16,151.60; 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 $16,151.60. 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 13th day of June, 2013. City of Round Rock, Texas ATTEST: SARA L. WHITE, City Clerk 0: \wdox\SCC Ints\0112\ 1304\MUNICIPAL\00276167. DOC/rmc City of Round Rock ROUND ROCK TEXAS wawa w.®ort e�osrrwn Agenda Item Summary Agenda Number: E.3 Title: Consider a resolution authorizing property tax refunds to Inland American Round Rock University Oaks, LP, for 2010, 2011 and 2012 taxes totaling $16,151.60. Type: Resolution Governing Body: City Council Agenda Date: 6/13/2013 Dept Director: Cheryl Delaney, Finance Director Cost: $16,151.60 Indexes: General Debt Service Fund Attachments: Resolution, Inland Justification Text of Legislative File 13-410 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 2010, 2011 and 2012 tax rolls. Cost. $16,151.60 Source of funds: General Debt Service Fund Staff recommends approval. 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HHn o: cY ozo �aacaia NaamnO H rt � N a w0 C) • `'Q NaFOx NaFOY NaFO.+'. "� rl W :• '.D R: f•1 H< x z H Q .-1 cl) E- N Q w F o •• N H r j ry U o .. N H Q (L Q H w m O O w W OW o 4 o r, r o w w <Q o z o a Q Q N a o a o a F z o 0 o` 50 U o x o Y o .-� Ln n UO vmi x mL) ul x o f U r U r U r U A ANSI �"h!ill"uins�;G`entraC :?tp ,.;atsaGD,istrter 625 F.M. 1460 Georgetown, Texas 78626 (512) 930-3787—Austin Metro May 8, 2013 (512) 930.0391— Facsimile www.wcad.org Sincerely, eFT will provide highest &6t Z"q` y J service with the highest j4rYLGG standards of professionalism, Alvin Lankford integritrand respect. We wi// Chief Appraiser uphold these standards while providing an accurate, fair AL/abl and cost-effective appraisal roll in compliance with the Enclosure laws of the State of Texas " I I V cc: Forrest Child, A/C cc: Cheryl Delaney, Finance Director CRR Steve Norwood, City Manager City of Round Rock (CRR) Board of Directors 221 E. Main Round Rock, TX 78681 Harry Gibbs, Chairman Deborah Hunt, Vice Chairman Re: Cause No: 10-1091-C368; Inland American Round Rock University Oaks Cecilia M. Crowley, Secretary Limited Partnership v. Williamson Central Appraisal District Rufus Honeycutt Dear Mr. Norwood: Charles Chadwell A settlement has been reached on the attached referenced lawsuit for tax years 2010, 2011, and 2012. The settlement was the result of an Agreed Judgment between the District and the Plaintiff in this suit. The Plaintiff has agreed to waive the interest due, if the refund is paid within sixty (60) days of the change being Chief Appraiser certified to the tax assessor by the Appraisal District. (See attached Rule 11 Alvin Lankford Agreement and Agreed Judgment). (512) 931-7826 alvini wcad.org If you have any questions, please feel free to call. Sincerely, eFT will provide highest &6t Z"q` y J service with the highest j4rYLGG standards of professionalism, Alvin Lankford integritrand respect. We wi// Chief Appraiser uphold these standards while providing an accurate, fair AL/abl and cost-effective appraisal roll in compliance with the Enclosure laws of the State of Texas " I I V cc: Forrest Child, A/C cc: Cheryl Delaney, Finance Director CRR 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: 010 Old 2010 New 2011 Old 2011 New 2012 Old ? 2012 W Value Value Value Value Value Value 739:::26,280,362 30.512 692,994 6,692 733 32, 973.356 907,73111 32,1 071;':: 34,998,35611 38.3 14,923;:' 6,214.923 37.1 34,053,733s32,973,3561136,603,071:::::::34,998,35611 38,352,652;x; 37,198,356 Supplement #: 33 22 9 Frozen Tax: N/A Reason for Changes: Per attached Agreed Judgment signed 4/23/13 Alvin Lankford, Chief Appraiser 5!7/2013 Williamson Central Appraisal District Supplementary Change 2010, 2011, 2012 Entities: GWI RFM SRR CRR J01 W09 Parcel / Record No: R -16 -3758 -000A -0002H (R482582 Name: INLAND AMERICAN ROUND ROCK UNIVERSITY OAKS LP Address: ATTN: PROPERTY TAX DEPT Address: P.O. BOX 9271 Address: City, State, ZIP: OAK BROOK, IL 60522 Legal Description: SEE ATTACHED AGREED JUDGMENT Situs Address: 201 UNIVERSITY OAKS BLVD, ROUND ROCK TX 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: 010 Old 2010 New 2011 Old 2011 New 2012 Old ? 2012 W Value Value Value Value Value Value 739:::26,280,362 30.512 692,994 6,692 733 32, 973.356 907,73111 32,1 071;':: 34,998,35611 38.3 14,923;:' 6,214.923 37.1 34,053,733s32,973,3561136,603,071:::::::34,998,35611 38,352,652;x; 37,198,356 Supplement #: 33 22 9 Frozen Tax: N/A Reason for Changes: Per attached Agreed Judgment signed 4/23/13 Alvin Lankford, Chief Appraiser 5!7/2013 CAUSE NO. 10-1091-C368 INLAND AMERICAN ROUND ROCK IN THE DISTRICT COURT UNIVERSITY OAKS LIMITED PARTNERSHIP, Plaintiff, V. WILLIAMSON CENTRAL APPRAISAL DISTRICT, WILLIAMSON COUNTY, TEXAS Defendant. 368TH JUDICIAL DISTRICT AGREED JUDGMENT ' The parties, through their attorneys,- have agreed to the terms of this judgment as evidenced by the signatures of their attorneys below. IT IS THEREFORE ORDERED, ADJUDGED, AND DECREED that the value of the subject property is as follows: Account Description 2010 Value 2011 Value 201_ 2 Value No. R482582 59275—East Chandler Retail $ 32,973,356 $ 34,998,356 $ 37,198,356 Center (Lt 2 Replat), Block A, Lot 2H, Acres 21.95 R482576 .59275 — East Chandler Retail $ Center (Lt 2 Replat), Block A, Lot 2A, Acres 3.73, (Row Easement) R482583 S9275 — East Chandler Retail Center $ (Lt 2 Replat), Block A, Lot 21, Acres 1.75, (Water Quality Pond) 1,119 .$ 1,119 $. 1,119 525 $ 525 $ 525 TOTAL $32,975,000 $35,000,000 $37,200,000 FILED at - %&o'cloc, lit 1 s � APR 2 3 2013 qts trict derk, Wllllamson G� WILLIAMSON CAD costs. This is a final judgment disposing of all parties and issues. Each party ordered to pay its 4Signed this day of 2013. JUDGE BURT CARNES 2 RECEIVED 5/1/13 WILLIAMsoN CAD PerdueBrandonFielderCollins&Mott LLP ATTORNEYS AT LAW 3301 Northland Dr. SUITE 505 AUSTIN, TEXAS 78731 TELEPHONE 512-302-0190 FAX 512-323-6963 www.pbfcm.com April 16, 2013 VIA E-MAIL & FACSIMILE (214) 561-8663 Ms. Melinda Blackwell BLACKWELL & DUNCAN PLLC 15851 North Dallas Parkway, Suite 600 Addison, Texas 75001 RE: RULE 11 AGREEMENT• Cause No. 10-1091-C368; Inland American Round Rock University Oaks Limited Partnership v. Williamson Central Appraisal District Dear Melinda: The parties have agreed to settle this lawsuit by setting the values as follows: Account No. Description 2010 Value 2011 Value 201_ 2Value R482582 S9275 — East Chandler Retail Center (Lt 2 Replat), Block A, Lot 2H, Acres 21.95 R482576 59275 — East Chandler Retail Center (Lt 2 Replat), Block A, Lot 2A, Acres 3.73, (Row Easement) R482583 59275 — East Chandler Retail Center (Lt 2 Replat), Block A, Lot 2I, Acres 1.75, (Water Quality Pond) TOTAL $ 32,973,356 $ 34,998,356 $ 37,198,356 $ 1,119 $ 1,119 $ 1,119 $ 525 $ 525 $ 525 $32,975,000 $35,000,000 $37,200,000 In addition the parties agree that Plaintiff will waive interest on the refund so long as the refund is paid within 60 days of the date the change is certified to the tax assessor by the Appraisal District. Each party will bear their own costs and attorney's fees. The parties will execute the attft� judgment reflecting the change in value. AMARILLO ARLINGTON AUSTIN CONROE HOUSTON LU8BOCKR 2 MCALLEN MIDLAND SAN ANTONIO TYLER WICHITA FALLS y/�� 7'a RECEIVED District Clork, W11118MSOn Cn LTgS/13 ON CAD RULE 11 //.Cause No. 10-1091-C368; Inland. American Round Rock University oaks Limited Partnership v. Williamson Central Appraisal District Page 2 of 2 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 jurisdiction. The agreement is not intended by either party as an admission concerning the issues in dispute nor shall it be represented by either party as to the other as an admission. Pursuant to Tax Code sections 42.43(f) and 42.43(8), the property owner has made a designation for refund purposes. See attached completed Form 50-765, Exhibit A. ___ 7i this_aecltratelyreflect;✓4liL�t;C 4nte�n4, po se $ign and return this Jq(Jtpr_p.L cc gp�e ed i so - 765 to me for filing. Sincerely, Sandra Griffin Attorney for Df Agreed: "/ _ Lt _ elinda 131a Mekwell Attorney for Plaintiff RECEIVED 5/1/13 WILLIAMSON CAD i 0 RECEIVED 5/1/13 WILLIAMSON CAD v roan .7w—zaD 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 andtor where a property tax refund Is to be sent. By completing this form, you (Property Owner) designate the following individual to receive the refund resulting from a post appeal judgment. The entire form must be completed for the local tax office to process the refund. colrooUnp (faxing Unit) Office Name ROUND ROCK ISD TAC OFFICE Malltne Addrosa 1311 ROUND ROCK AVE. City, Town or Pact Office, Slate, ZIP Code ROUND ROCK, TX 78681 ••• • e• eWIN property orrnar Name and Addrorc: ('b %X °12-11 C3v..(c Property Caaadplion: MmvWo kgel desc*rrun or afhu edomrahbn Item appraisal records duftknf to Ideirm.V ro /xaparfy orolfoch a copy of tyre fox ractlpij Property Account Number or Statement Number: Final Judgment Cause Number: (Mato rypmo ontke numbed Its - \ 0 'It -- G --AA I am the property owner or a duty 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 to receive the tax refund herein. ( ' taClCt 1t1(Zil� s t V-11 hereby destanoto tho refund an the above named property be sent to the following: ct Please chock appropriate box (check only one box) O's Wt 1VLpropertyOrmer- it using different address than above Information, pioaeo provide in the apace below: ❑ aualaoss office or attorney of record in the appeal located at the following mailing address: CI Anolhor Individual and addrosa as designated In the lollordng Infomnallon: Name Address— City State ZIP Property Owner Tlta Property Tax Assistance Division at the Texas Comptroller of Public Accounts provides properly lax For more Information, visit our Web site: information and resources for taxpayers, local taxing entitles, appraisal districts and appraisal review boards. www.wiridow.slate.tx.usltaxinfo/proptax 50.743 •07.0912 RECEIVED 5/1(13 VOLLiAMSON CAD