R-06-09-14-11C2 - 9/14/2006RESOLUTION NO. R -06-09-14-11C2
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, Lowe's Home Centers, Inc. has
made an overpayment or erroneous payment of 2002 and 2003 taxes in the
amount of $6,636.14; 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 $6,636.14.
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.
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RESOLVED this 14th day of September, 2006.
ATTEST:
e.
CHRISTINE R. MARTINEZ, City Secreta
2
Y �WELL, Mayor
City of Round Rock, Texas
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4332
Board of Directors
Don Paull, Chairman
Robert Tagge, Vice -Chairman
Harry Gibbs, Secretary
Deborah Hunt
Brig Mireles
Bill Carroll, Chief Appraiser
billlc@wcad.org
Williamson Centrar,.AppraisallDistrict
July 25, 2006
510 W. 9th Street
Georgetown, Texas 78626
(512) 930-3787 — Austin Metro
(512) 352-8542 — Taylor Metro
(512) 930-0391 — Facsimile
Jim Nuse, City Manager
City of Round Rock (CRR)
221 E. Main
Round Rock, Texas 78681
Re: Cause No: 02-421-C277; Lowe's Home Centers, Inc. as Owner and
Lessee. v. Williamson County Appraisal District
Dear Mr. Nuse:
A settlement has been reached on the attached referenced lawsuit for the
tax years 2002, 2003, 2004 & 2005. 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 paid within 60 days of change being certified to
tax assessor.
If you have any questions, please feel free to call.
Sincerely,
epee eee
BiII Carroll
Chief Appraiser
BC/abl
Enclosure
I— cc: Forrest Child, A/C
cc: David Kautz, Chief Finance Director CRR
CAUSE NO. 02-421-C277
LOWE'S HOME CENTERS, INC.
AS OWNER AND LESSEE,
Plaintiff
v.
WILLIAMSON COUNTY APPRAISAL
DISTRICT,
IN THE DISTRICT COURT
WILLIAMSON COUNTY, TEXAS
Defendant 277TH JiTDICIAL DISTRICT
AGREED JUDGMENT
CAME TO BE HEARD, Lowe's Home Centers, Inc. as Owner and Lessee, 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 Plaintiffs property. Having heard these announcements and reviewed the
evidence and arguments of counsel, the Court is of the opinions that such terms and conditions are
well taken and should form the basis of 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 jurisdiction. The agreement is not inten eth�
er
at �
as an admission concerning the issues in dispute nor shall it be represented -b- either parp r
ty as to the
JUN 2 1 2006
Di3trICt Clerk, klierneen Dg;, TX.
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other as an admission. Further, the existence, terms, and contents of this A
greed Judgmentnot
�' shall 1 -At)
be admissible in any judicial or administrative proceeding as against tither party, except as may be
necessary to enforce the terms and conditions of said judgment.
2. Pursuant to Section 42.41, Texas Tax Code, Defendant Williamson Central Appraisal
District shall not change the 2003, 2004 and 2005 appraised values for account number R372305 and
shall revise the 2002 appraisal roll as described below. The District shall not change the 2004 and
2005 appraised values for account number R391717 and shall revise the 2002 and 2003 appraisal roll
to reflect the following appraised values for the properties that are the subject of this lawsuit:
Account No. Description 2002 Value 2003 Value 2004 Value 2005 Value
8372305 17.6034 acres out of $8,361,665 No Change No Change No Change
Lot 1, Block A,
Maconda Park 620/183,
Austin, Williamson
County, Texas
R391717 Lot 2, Block A, out of $9,845,524 $9,845,524 No Change No Change
A resubdivision of La
Frontera, Sections 1 & 2,
Round Rock, Williamson
County, Texas
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 Plaintiffany amount due pursuant to Section 42.43, Texas Tax Code, except
for any interest on the refund which is hereby waived by Plaintiff if refund is paid within 60 days of
change being certified to tax assessor.
4. All costs and attorneys fees are to be borne by the party incurring them.
5. All other relief not specifically granted herein is denied.
Signed this % 7 �� day of
/5/ g'4,
JUDGE PRESIDING
APPROVED AS TO FORM AND SUBSTANCE:
ym . . , Gray
State Bar No. 08328250
Darlene Sullivan
State Bar No. 24031705
Popp, Gray & Hutcheson
Four Barton Skyway
1301 South Mopac Expressway, Suite 430
Austin, Texas 78746
(512) 473-2661
(512) 479-8013 (fax)
ATTORNEY FOR PLAINTIFF
S . e Bar No. 1459 •50
Karen Evertson
State Bar No. 00797745
Sandra Griffin
State Bar No. 00791280
Perdue, Brandon, Fielder, Collins
& Mott, L.L.P.
6300 La Calma Drive, Suite 450
Austin, Texas 78752
(512) 302-0190
(512) 323-6963 (fax)
ATTORNEY FOR DEFENDANT
2006.
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Williamson Central Appraisal District
Supplementary Change 2002=
Entities:
Parcel / Record No:
Name:
Address:
Address:
City, State, ZIP:
Legal Description:
Situs Address:
GWI RFM W09 R75 CAU SRS
R -16-4445-000A-0001 (R372305)
LOWE'S HOME CENTERS INC
HIGHWAY_368 EAST
NORTH WILKESBORO, NC 28659
MACONDA PARK 620/183, BLOCK A, LOT 1, ACRES 17.62
13201 620 RM RR AUSTIN, TX 78759
Personal Property Value:
Improvement Non-Homesite Value:
Improvement Homesite Value:
Land Non-Homesite Value:
Land Homesite Value:
Ag Market Value:
Ag Use:
Total Appraised Value:
Non -Taxed Exempt:
Homestead:
Over 65:
Disabled Veterans:
Homestead Disability:
Total Taxable Value:
Frozen Tax:
Old Value
New Value
4,978,343- 4,524,030
3,837,635
8,815,978
3,837,635
8,815,978
Year:
8,361,665
Amount:
Reason for Changes:
Per attached Agreed Judgment signed 6/17/06
Wm. T. Carroll, Chief Appraiser
Date: 07/24/06
Appraiser:
Supplement # 49
Date:
Williamson Central Appraisal District
Supplementary Change 2002 --
Entities: GWI RFM W09 CRR SRR `--
Parcel / Record No: R -16-4332-000A-0002 (R391717)
Name:
Address:
Address:
City, State, ZIP:
LOWE'S HOME CENTERS INC.
PO BOX 1111
N WILKSBORO, NC 28656
Legal Description: LA FRONTERA SECS 1 & 2 RESUB, BLOCK A, LOT 2, ACRES 14.248
Situs Address: 110 SUNDANCE PKWY RR ROUND ROCK, TX 78681
Personal Property Value:
Improvement Non-Homesite Value:
Improvement Homesite Value:
Land Non-Homesite Value:
Land Homesite Value:
Ag Market Value:
Ag Use:
Total Appraised Value:
Non -Taxed Exempt:
Homestead:
Over 65:
Disabled Veterans:
Homestead Disability:
Total Taxable Value:
Frozen Tax:
Old Value ;z. New Value
6,100, 718 5,190, 701
4,654,823 4,654,823
10,755,541 9,845,524
10, 755, 541
Year:
9,845,524
Amount:
Reason for Changes: Per attached Agreed Judgment signed 6/17/06
Wm. T. Carroll, Chief Appraiser
Appraiser:
Supplement # 49
Date: 07/24/06
Date:
Williamson Central Appraisal District
Supplementary Change 2003 --
Entities: GWI RFM W09 CRR SRR
Parcel / Record No: R -16-4332-000A-0002 (R391717)
Name:
Address:
Address:
City, State, ZIP:
LOWE'S HOME CENTERS INC.
PO BOX 1111
N WILKSBORO, NC 28656
Legal Description: LA FRONTERA SECS 1 & 2 RESUB, BLOCK A, LOT 2, ACRES 14.248
Situs Address: 110 SUNDANCE PKWY RR ROUND ROCK, TX 78681
Personal Property Value:
Improvement Non-Homesite Value:
Improvement Homesite Value:
Land Non-Homesite Value:
Land Homesite Value:
Ag Market Value:
Ag Use:
Total Appraised Value:
Non -Taxed Exempt:
Homestead:
Over 65:
Disabled Veterans:
Homestead Disability:
Total Taxable Value:
Frozen Tax:
Old Value s; New Value
6,176, 853 5,190, 701
4,654,823 ; 4,654,823
10,831,676 9,845,524
9,845,524
Amount:
Reason for Changes: Per attached Agreed Judgment signed 6/17/06
Wm. T. Carroll, Chief Appraiser
Appraiser:
Supplement # 35
Date: 07/24/06
Date:
POPP, GRAY & HUTCHESON, LLP
ATTORNEYS AT LAW
Four Barton Skyway
1301 South Mopac, Suite 430
Austin, Texas 78746
July 13, 2006
Round Rock Tax Office
1311 Rouhd Rock Ave.
Round Rock, TX 78681
Telephone (512) 473-2661
Facsimile (512) 479-8013
www.property-tax.com
RE: Lawsuit Refund Instructions
Cause No. 02-421-C277; Lowe's Home Centers, Inc. v. Williamson Central Appraisal District;
in the 277th Judicial District Court, Williamson County, Texas
Dear Tax Assessor -Collector:
A refund is due on Appraisal District Accounts R391717 & R372305 for tax years 2002
& 2003. The Agreed Judgment is attached.
Please mail the refund to Popp, Gray & Hutcheson, attorneys for the property owner, at
the address set forth above.
Section 42.43 of the Property Tax Code provides that if the refund is not mailed to Popp,
Gray & Hutcheson within 60 days of certification of the value, the refund will incur interest at an
annual rate of 12% rather than 8%.
In addition Section 42.43 provides that if Popp, Gray & Hutcheson does not receive the
refund within 180 days or if interest at 12% is not included in a refund received after 60 days,
the owner is entitled to file a lawsuit to compel proper delivery and is entitled to receive
attorney's fees.
Thank you for your attention to this. If you have any questions, please do not hesitate to
contact me.
Sincerely,
POPP, GRAY & HUTCHESON, LLP
Raymond Gray
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DATE: September 6, 2006
SUBJECT: City Council Meeting - September 14, 2006
ITEM: *11.C.2. Consider a resolution authorizing property tax refunds to Lowe's Home
Centers, Inc. for 2002 and 2003 taxes totaling $6,636.14.
Department: Finance
Staff Person: Cindy Demers, Finance Director
Justification:
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 2002 and 2003 tax rolls.
Funding:
Cost:
Source of funds:
$6,636.14
General and Debt Service Operating Budgets
Outside Resources: N/A
Background Information:
Required process set by law.
Public Comment: N/A