BOARD OF REVIEW Minutes 20030512
BOARD OF REVIEW
CITY OF MUSKEGO
MINUTES OF MEETING HELD MAY 12, 2003
The Board of Review of the City of Muskego was called to order by City Clerk-Treasurer Jean
Marenda at 5:00 PM. Also present were Board Members Lynda Guhr, William Jasinski, Henry
Posbrig, Dave Gosse and Charlotte Stewart, Assessor Laura Mecha and CLT Representative
Stewart Hamel.
Those present recited the Pledge of Allegiance. Clerk-Treasurer Marenda stated the meeting was
noticed in accordance with the open meeting law.
Charlotte Stewart nominated Lynda Guhr as Chairman. As there were no other nominations, Henry
Posbrig moved that nominations be closed and a unanimous ballot cast for Lynda Guhr. Bill
Jasinski seconded; motion carried. Lynda Guhr was elected Chairman.
Chairman Guhr assumed the chair and called for nominations for Vice Chairman. Charlotte Stewart
nominated Henry Posbrig as Vice Chairman. As there were no other nominations, Charlotte moved
that nominations be closed and a unanimous ballot cast for Henry Posbrig. Bill Jasinski seconded;
motion carried. Henry Posbrig was elected Vice Chairman.
Clerk-Treasurer Marenda noted that Board members present who have met the mandatory training
requirements are Lynda Guhr, William Jasinski, Charlotte Stewart, Dave Gosse and Henry Posbrig.
The assessment roll and sworn statements from the Clerk were received by the Board.
Assessor Mecha reported this was a year of phenomenal growth. We are now at $1,576, 245,360
for 2003 locally assessed properties (without manufacturing). This compares with last year’s value of
$1,558,330,540 (including manufacturing), or an assessed growth of $49,986,920 (locally assessed
only). Primarily residential growth occurred in the Quietwood Creek subdivisions, and commercial
growth in the Moorland and Janesville Rd. intersection.
Establish Procedures of Operation: Chairman Guhr advised in addition to the established
procedures that are distributed to the objectors, a determination needs to be made on when we will
decide the cases. We have the option of deliberating immediately after each case and render the
decision, or we can hear all cases then deliberate and decide all the cases. She noted there are two
possible cases this year, and that if anyone needs to leave before all cases are heard, deliberations
would be better to be held immediately after hearing each case. The Board determined to deliberate
after each case.
Clerk-Treasurer Marenda reported one Notice of Intent was filed timely and the Objection mailed to
the Board members with the hearing for Steve Roamer scheduled for 7:00 PM this evening. Another
Notice of Intent was filed this afternoon, which was not filed timely, with the Objection form for Kohls
Department Store. They indicated on the form, which was filed by their agent Deloitte & Touche, the
reason they were unable to file timely is “We received a signed statement of agency late on Friday
th
May 9 with not enough time for proper review of the assessment.” The Assessor has indicated
CLT would be prepared to present their case this evening if the Board determines they presented
proper cause, and the representatives of Kohls Department Store also indicated they would be
prepared to present their case this evening. It’s up to the Board to determine if their reason for the
untimely filing of their Notice of Intent to File is for good cause. Mr. Stewart Hamel of Cole Layer
th
Trumble stated on April 5 notices of values were mailed out and Open Book was held for two
weeks, and during Open Book someone did inquire about the value, but no further contact was
made. Assessor Mecha commented that Kohls received a letter indicating the full procedure to
follow, including the 48 hours for the Intent to file. Mr. Hamel stated he didn’t feel they showed a
hardship. Clerk-Treasurer Marenda advised the Board that she told the agent for Kohls that the
Board would take up a motion to waive the 48 hours Notice of Intent at 6:30 this evening. Further
discussion was delayed until that time.
Board of Review Minutes Page 2
May 12, 2003
At this time the Board went off the record and reviewed the assessment roll and performed statutory
duties.
At 6:45 PM, the Board resumed on the record. Clerk-Treasurer Marenda stated as noted earlier, a
Notice of Intent to File an Objection was received this afternoon from Deloitte & Touche as agent for
the Kohls Department Store, and because this was not filed timely, the Board of Review shall grant a
waiver of the 48 hour notice of an intent to file a written or oral objection if a property owner who
does not meet the notice requirement appears before the Board during the first two hours of the
meeting, shows good cause for failure to meet the 48 hour notice requirement and files a written
objection. The good cause on their form states “We received a signed statement of agency late on
th
Friday May 9 with not enough time for proper review of the assessment.” Mr. Robert Lange was
present on behalf of Deloitte & Touche. Mr. Lange stated his firm was the agent for Kohls
Department Stores, and as noted on the waiver form they were not notified that Kohls was granting
them the agency for 2003 until late on Friday, and as a result we didn’t have time to review the
assessment against their own cost approach to determine whether or not we wanted to file an
objection. . Chairman Guhr asked if Kohls could have filed their intent without having an agent. Ms.
Marenda responded they could have. She also stated that in prior discussion earlier this evening
the Assessor noted there was notice of the assessment provided and open book was held in mid
April and they were given notification at that time.
Mr. Jasinski requested a vote be taken to determine if they filed timely. Ms. Marenda confirmed that
a “yes” vote would indicate they have shown good cause and the waiver should be granted. Upon a
roll call vote, Jasinski and Posbrig voted “yes” and Guhr, Stewart and Gosse voted “no”. The waiver
was not granted.
At 7:00 PM, the Board heard and deliberated the following objection and the Clerk provided the
Notice of Determination to the taxpayer’s representative. The value set by the Assessor was
sustained on a roll call vote of 5-0.
Steven Roamer, S77 W15470 Foxtail Circle (represented by Charles Roamer)
Ms. Stewart moved that the 2003 Board of Review hereby approves the 2003 assessment roll as
presented by the City Assessor; and, having performed all of its statutory duties and completed all of
its work that came before the Board, the Board of Review adjourns sine die, subject to the Clerk
fulfilling the Clerk’s statutory duties. Mr. Jasinski seconded; motion carried by a roll call vote of 5-0.
Meeting adjourned at 7:40 PM.
Respectfully submitted,
Jean K. Marenda, CMC
Clerk-Treasurer
jm
(An audio recording of the entire proceedings will be on file in the Clerk-Treasurer’s office for seven
years)