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BOARD OF REVIEW Minutes 20050725 BOARD OF REVIEW CITY OF MUSKEGO MINUTES OF MEETING HELD MONDAY, JULY 25, 2005 The Board of Review of the City of Muskego was called to order by Vice Chairman Henry Posbrig at 4:00 PM. Also present were Board Members Dave Gosse and Bill Jasinski, Atty. Eric Larson representing the Board, Deputy Clerk Jill Blenski, Court Reporter Kari Widor, Arthur Dyer, agent for the Parkland Venture LLC and Atty. Richard Frederick representing Mr. Dyer. Vice Chairman Posbrig noted that the Board heard the testimony regarding the Parkland Venture LLC case on Thursday, July 21, 2005 and it would now deliberate. Following discussion regarding the evidence presented, Bill Jasinski moved to approve the Assessor’s classification of the subject property as commercial, to sustain the Assessor’s value and to adopt the Findings of Fact, Determination and Decision. Dave Gosse seconded. Motion carried 3-0. At 4:55 PM, Bill Jasinski moved to recess until 5:30 PM. Dave Gosse seconded; motion carried. The Board of Review of the City of Muskego was reconvened by Chairman Lynda Guhr at 5:30 PM. Also present were Board Members Henry Posbrig and Bill Jasinski, Atty. Eric Larson representing the Board, Clerk-Treasurer Janice Moyer, Assessor Laura Mecha. It was noted for the record that the objection submitted by Thomas and Mary Christenson, S106 W10565 North Shore Lane, was previously heard by Board Members Posbrig and Jasinski on Tuesday, July 19, 2005. Atty. Larson stated the property owner was given an opportunity to have a new hearing. There is confusion in state law regarding the number of members that may hear an objection when a member (or members) recuses himself. The attorney stated this is a whole new hearing. The Board heard the Thomas and Mary Christenson, S106 W10565 North Shore Lane, objection. The Board deliberated the Christenson objection. Henry Posbrig moved that the taxpayer and other evidence presented at the hearing is sufficient to rebut the presumption of accuracy granted by law to the Assessor and to set the assessment at $334,200 for land and $584,200 for improvements for a total of $918,400 and to adopt the Findings of Fact, Determination and Decision. Bill Jasinski seconded. Motion carried 3-0. Board Members Charlotte Stewart and Dave Gosse were now present as well as Steve Price of CLT. The Board heard the following objections: Timothy Wauer, S81 W17968 Riese Drive Lawrence and Judith Wachowiak, W182 S9125 Parker Road Scot and Michelle Fridrick, W194 S8169 Highland Park Drive Board of Review Minutes Page 2 July 25, 2005 The Clerk read the Kevin and Theresa Karmen case, W125 S8520 Country View Court, into the record noting that the property owners verbally advised her that they would not appear. Henry Posbrig moved to sustain the Assessor’s value. Bill Jasinski seconded. Motion carried 5-0. The Board deliberated the following objection: Wauer: Charlotte Stewart moved to sustain the Assessor’s value and to formally adopt the Findings of Fact, Determination and Decision. Bill Jasinski seconded. Motion carried 5-0. The Board continued hearing objections as follows: Lynn and Marley Abram, S110 W20424 South Denoon Road At this time, the Board spent time reviewing the 2005 Assessment Roll in accordance with its statutory duties. The Board heard the following objection: Jon and Mayna Foshey, S79 W16503 Woods Road The Board continued to review the roll. The Clerk read the Roger and Tracy Roeszler case, S63 W16335 College Avenue, into the record. It was noted that the Clerk received an e-mail from Roger Roeszler indicating his intent to file an objection. Mr. Roeszler did not file an objection form and was not present. No action was taken by the Board. Attorney Larson noted later during deliberations that Mr. Roeszler forwarded an e-mail (dated 7/25 - 7:16 PM) to Assessor Mecha, which was addressed to Clerk-Treasurer Moyer stating that he was withdrawing his objection. The Board heard the following objections with Mr. Mike Burckhardt of CLT present: Landvest Development Group, Inc. (represented by Jack Collier) S85 W21531 Janesville Road, Tax Key No. 2231.998 Landvest Development Group, Inc. (represented by Jack Collier) Vacant Land, Tax Key No. 2234.999 Mr. Burckhardt left following the Landvest hearings. The Board deliberated the following objection: Wachowiak: Charlotte Stewart moved to sustain the Assessor’s value and to formally adopt the Findings of Fact, Determination and Decision. The Board heard the following objection: John and Angela Huebner, W181 S6397 Lentini Drive Board of Review Minutes Page 3 July 25, 2005 The Clerk read the Robert and Elizabeth Biskobing case, W190 S7544 Richdorf Drive, into the record. It was noted that the matter was scheduled for 9:00 PM with the property owners receiving notification. As the property owners were not present to submit any evidence, Henry Posbrig moved to sustain the Assessor’s value. Charlotte Stewart seconded. Motion carried 5-0. The Board continued with deliberations: Fridrick: Charlotte Stewart moved to sustain the Assessor’s value and to formally adopt the Findings of Fact, Determination and Decision. Bill Jasinski seconded. Motion carried 5-0. Abram: Charlotte Stewart moved to sustain the Assessor’s value and to formally adopt the Findings of Fact, Determination and Decision. Bill Jasinski seconded. Motion carried 5-0. Foshey: Charlotte Stewart moved to sustain the Assessor’s value and to formally adopt the Findings of Fact, Determination and Decision. Bill Jasinski seconded. Motion carried 5-0. Landvest Development Group, Inc. (Tax Key No. 2231.998): Charlotte Stewart moved to sustain the Assessor’s value and to formally adopt the Findings of Fact, Determination and Decision. Bill Jasinski seconded. Motion carried 5-0. Landvest Development Group, Inc. (Tax Key No. 2234.999): Charlotte Stewart moved to sustain the Assessor’s value and to formally adopt the Findings of Fact, Determination and Decision. Bill Jasinski seconded. Motion carried 5-0. Huebner: Charlotte Stewart moved that the taxpayer and other evidence presented at the hearing is sufficient to rebut the presumption of accuracy granted by law to the Assessor and to set the assessment at $75,100 for land and $244,700 for improvements for a total of $319,800 and to adopt the Findings of Fact, Determination and Decision. Henry Posbrig seconded. Motion carried 5-0. Charlotte Stewart moved that the 2005 Board of Review approves the 2005 assessment roll as presented by the City Assessor and amended by the Board, and having performed all of its statutory duties and completed all of its work, the Board of the Review adjourns sine die at 10:05 PM subject to the Clerk fulfilling the Clerk’s statutory duties. Bill Jasinski seconded. Motion carried 5-0. Respectfully submitted, (An audio recording of the entire proceedings will be on file in the Clerk-Treasurer’s office for seven years) Janice Moyer, CMC, CMTW Clerk-Treasurer jmb