HomeMy WebLinkAbout3.a. Payment of Property Tax for Community Center Propertiesi
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CITY OF ROSEMOUNT
EXECIITIVE STJI�Il�IARY FOR ACTION
PORT AUTHORITY MEETING DATE; DECEMBER 21, 1993
AGENDA ITEM: PAYMENT OF PROPERTY TAX FOR AGENDA SECTION:
COMMUNITY CENTER PROPERTIES OLD BUSINESS
PREPAR.ED BY: JOHN MILLER, AGENDA NO.
ECONOMIC DEVELOFMENT COORDINATOR 3 .A.
ATTACHI+SENTS: REAL ESTATE INQUIRY FORM, CORR. AP D Y:
FROM D. ALLGEYER, PURCHASE ORDER FROM 7-12-93
I understand the issue of payment of property taxes for the three community
center properties was discussed by the commissioners on December 7. The
dollar amounts involved are:
l. Monk $2, 192 . 89
2 . Battaglia $ 531. 60
3 . Tourdot 51, 507. 19
Total $4,231. 68
The attached correspondence from special counsel D. Allgeyer addresses the
issues of why taxes must be paid by the port authority and for what time
periods. Also attached is a copy of a purchase order for payment of the
first half of taxes far 1993 . To avoid further penalty, I placed the iCem
on the agenda as old business.
Who to blame? Well, while I never got a tax notice for the second half
payment, you might as well blame me.
RECONIlyiENDED ACTION: Motion to pay $4,231. 68 in property tax for the
armory groperties.
PORT AUTHORITY ACTION:
� .���� � _
SCREEIVS cb� �9&3� REAL 'ESTATE II�IG}UIRY — f�IAME/ADDRESSILEGAL XIhIF'NQ1Q13
RARGEL I D: 34 ���1� ��� E� F'LAT I�IRME: SECT T QfV ;='� TWIV 1 15 RANGE 1�3
LEGAL: GT OF S LI� OF SW 1/4 COM
INT W R/W STH #3 tt LINE
' F�ARR WITH tt 1 1/� RDS N OF
SPECIAL ASSESSMENTS S LINE N 16D �M �8S E QIV
RIW 1c9 FT TO BEG N 7�D 59M
3cS W 1�3, 8� FT IV 1 GD QrM
�8S E F'ARR HGWY R!W 216. 33
FT E PARR S LIhIE 13i7J FT TO
FIRST DIVISIOIU: �139�9 �3 il i981 W RJW HGWY S 16D �lY1 �8S W
LAST I}I V I S I Ohl: 01�I RtW :��6 FT TO BEG
FEE CURRENT OWNER: ^►Z�11519
C I TY OF ROSEtYIOUNT F'ORT AUTHOR I TY
�875 14�TH ST W
ROSEMOUNT MN ,,����68—.�4�:,6
TRANSFER TO SCREEN NUMPER:
F�FB—SGROLL FORWARD
34 ��,:�1� �c� G� 1993 TAX ING?UIRY GEiVERAL F'UBLIC F'AIVEL 1+71) XI1�lF'N�50
STATEMENT NAME; ACTIVE STATEMENT UALUES: BDY STATEh1Eh1T MISCs
PG MKT : 8�, 1�� SD e 19E� � SUP @¢�
ALPERT MONK LD MKT : ��, B�Qi WSHD : U
T I TCAF': � LN CDE :
1,�975 ROPERT 7R S FD TCAP: 97E HST F'EN. NCt
HG 1 A TC: � SF� I ND :
ROSEhI0l1NT MtV 55@�8-34�6 hfET TCPe 3, �3� CON7IC :
STATEMENT TAKES AND CREDITS: GRS TCP: ,:�� c?� LT FARI�'Is NO
COUIVTY: _ 598. 61 HST!AG A I D e . �+t� NET TAX : 3, 91�. 88
MUNG . 671. 9c STATE AIDS: �� JJJ. 7� TOT TXIA: ,?, 915. 8B
�CH DT: 1, 3�C�. 64 HALF �'YT: 1, 9�7, 94
WSHED : . �� D�TR CRDS: . �� GFtOSS . �� 471.�8
OTHER : 83. 47 AG PRV CRD: , �Z+Q� BAL DUE e 1, 957. 94�1R.('=t
F I SCAL: 1 z c�5, c;4 TOT C RDTS : . Q�� F'EIV PA I D e 176. c:i
TX TlVC: . �t� ItiIEW CQN . . 0Q� TAX PAID: 1� 9�7. 94
REF TX: . 0� RENTAL , +�� MSA I iVT RFIWD:
OTA . . �� S�L AS�iNTS: . 00
TRRISFR TO: COOP: TAX RATE: 1.c��59Q� REF RATE: 0. O���Q1Q�� UTA 34�1
RF 1 DLY STMMhIT F�F� STUB F�F4 MA I N GF� I NT PIEIVU PFb NXT I D RF 12 I M STMT
F'F9 FORWARD RF7 F�AGE BACK F�F1¢� �AST DUE G'Fl i LAST YEAR TAXES
1�/�7/19 DAK07A COU�TY F'AST DUE I�QUIRY XINGN�96
14: 1�:�7 YK9 Ci11
---- ---------------------=-
F�ARCEL ID: 34 ���1� �`� �� TAX�AMOUNT PALAIVCE�iST HALF:
TAX AMOUNT HALANCE �iVD HALF: 1, 9�7. 94
HOMESTEAD : 1�10
LATE AG : NO TOTAL TAX �ALANCE DUE 1, 9�7. 94
DATE i ST HALF F�EiVALTY `ND HALF f'EtVAL7Y TOTAL PEIVALTY TOTAL DUE
�S/1�/93
�►6/�1l9�
�7/�1/9�
�8/�1/93
�9/�1/9,�
1�/�1/9�
1�/16193 78. 31 78. .:,1 c, ►Z�36. �5
11/�l/9� 156. E+3 iSb. 63 ` 1 4. �7
i�:1�1193 c:34. 9,�.i ::34. 95 �, i92. B9
.=,4 �c�1� ��::�: 6Q1 TAX I NOU I RY - RAYMENTS!REFUIVDS - X i IVF'h10�.�.,1
DATE MSA INT
DATE GROC T I h1E G�ROC DATE COLT UF'DATED TAX F�A I D PEN F'A T D REFUND
F�A �7 c6 199,?, 1:;:�0:4►Z� �►7 `6 1993 �7 `6 1, 9�7. 94 176. �1
F� C I TY OF ROSEMOUIVT 4���
,
TRANSFER TO
--------------------------,----------
F'F4: MAI N MENU . PF5: I NQU I RY MENIU PF9. NE7(T F'flRCEL
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SCREENS �:6, �9&30 REAl.. E�TflTE Ih1aUIRY — NA�lE1ADDRESS/LEGAL XINF�tU��3
F�ARGEL I D: 34 �d��1� Q�43 6� F'LAT NAME e SECT I QIV �� TWlV 115 RANGE 19
LEGAL: PT OF S 1/� Of= SW if4 COM
INT W R!W STH #3 � LINE
F'ARR WITH & 1 1/2 RDS N OF
. S LIIVE IV lED �M 2$S E OIV W
RIW 54 FT TO HEG CON7 ON
R!W 7� FT N 73D 59M 3�S W
1 c,?,. 8� FT S 1 bD QiM �8S W
RARR HGWY 7� FT S 73D 59h'1
F I RST D I V I S I Qhl; �1139..:,9 �3 1 1 1981 32S E 1�.?. 8� FT TO BEG
LAST DIVI530Ns �011;19
FEE CURRENT OWNER:
CITY OF ROSEM�UNT PORT AUTH�RITY
�87� 145TH ST 4�
ROSEMOUNT .MN 55��8—���� -
TRANSFER TO BCREEN NUMRER:
GF8—SGROLL Ft7RWARD
U4 0`�i Q� iZ►43 EQ� 199� TAX I IVG?U I RY GENERAL Rl1L L I C PA(tiIEL 1�) X I NF'I�IQ���1
STATEMENT tVAh+IE: ACT I VE STATEt+'IE1�I7 VALUES: HOY STATEMENT M I SC;
PG MKT : f Q�, 9Q�� SD: 196 Q� SUH ��
R T CHARD L BATTAGL I A LD MKT : 15, ��r7.+ WSHD : U
TI TCAP: 1d LN CDE :
F� D PO% F; FD TCAF': �37 HST �EN: Nt7
HG1A TC: � SF' II�(D :
ROSEMQUIVI" MIV JJ�E�L�-�c�� NET TC�': 783 COhIT I G :
STA7EMEI�fT TAXES AI�lD GREDII"S: GRS TCR: 783 LT FARM: 1�t0
COUNTY: 145. �1 HSTIAG AID: . �� hIET TflX : 949. 3�
MUNC . i6�. 7� STATE AIDS: . 619. �8 TOT TX/A: 949.3�b
SCH DT: 3�8. 63 HALF GYT: 474. 65
WSHED : , 2t0 LtSTR CRDS: . �0 GROSS . 1� 568. ;:,8
OTNER : ��. �� AG PRV CRD: .�0 BAL DUE : �474. 55
F I SCAL: �9`. 68 i"DT CRDTS : . �� REt�! PA I D: 4^c. 71 ���
TX I NC: . �k� NEW COhI . . �710 TAX PA I D: 474. 65
REF T X : . �0 REIVTAL . . ��D MSA I NT RFRID:
t�TA . . 0�d SF'L ASMNTS: . Qi0
TRIVSFR T0: COOP: TAX RATEe 1. c0c:590 REF RATE: �. Q���►Z�Qtk?�Q� UTA 3401
PF1 DLY STMMNT F'F3 STUH RF4 MAIN F'F5 INT MENU PF� NXT ID �RF1� IM STMT`
F�F9 FORWARD �'F7 PA�E HACI'. PF 1�71 PAST DUE RF i l LAST YEAR TAXES
1�/�7/19 DAKOTA COUNTY F{R5T DUE I��UIRY XINF'N�9�
14: 14:3� YK9 C111
RARCEL ID: �4 ���1� �43 E�� TAX AMOUIVT PALANCE iST HALF:
7AX AM�IJ(tIT BALAIVCE cND HAL.F: 474. 65
HQI�'IESTEAD ; IVO
LATE AG : ND TOTAL TAX BALANCE DUE . 474.b5
DATE 1ST HALF F�ENALTY LfVD HALF F�ENALTY TOTAL F'Ei�IflLTY TOTAL DUE
��/1E/93
�+6/�1f93
�7/�+1/9�
�8/�1193
►Zi9/01/93
10/�1/93
1�/16/9,:, 18. 98 18. 98 493. E�W
11/�1/9,:� ,:,7. 97 37. 97 51�. 6c
1�:/�1/9.?, 56. 95 56. 95 �1. bf
34 ��k�l� �4� 60 TAX I N{�U I RY - F'AYMENTS/REFUNDS - K I hiGN051
DATE MSA INT
DATE F'ROC T I ME F�ROC DATE COLT UF'DATED TAX F'A I D F'EN GA I D REFUND
F'A �7 c6 199.?, 1,:,:51 : 1` 07 �E 199,� �7 �6 474. 65 4�. 7I
F' C I TY OF ROSEMOUNT 45.?,6
TRA�SFER TO '
PF4: MA I N MEI�IU F'F5: I h(G�U T RY MENU �'F9: NEXT F'ARCEL
�� ��
SCREENS L�, �9tt3� REAL ESTATE IIVG!UIRY - NAME/RDDRESS/LEGAL XIIVPNt1�03
F'ARCEL ID: 34 ���1� ��1 6� F+LAT NAME: SECTION �� TWiV 115 RANGE 19
LEGAL: PT OF S 1/� OF SW 114 HEG
INT W R/W HGWY R LIIVE GARR
WITH ti 1 1/` RDS N QF S
SF'EC I AL ASSESSMEl�ITS L I IVE W 13� F1' IV 1 ED �M �85
E F'ARR W R/W HGWY 93. 67 F7
S 73D 59M 3`S E 1=3. 81Zi FT
TO W R/W HGWY SW ON R/W S�t
FT TD HEG
FTRST DIVISIOIU: Q�13�64 09 Q�3 1979 c�11519
LAS7 DIVISION:
FEE GURRENT QWt�IER:
GITY OF ROSEMOUNT PDRT AUTHORITY
�B75 1457H ST W
ROSEMOUt�lT MN ��Q�68 ,
TRANSFER TO SCREEhI NUMgER:
F'F8—SCROLL FORWARD
34 ���1� �,:�1 E�� 1�93 TAX INQUIRY GENERAL F'UBLIC F�ANEL 1�) XItVF�hiQ�..�i0
S7ATEMEIVT NAME. AGTIVE STATEMEhIT VALUES: ROY STATEMENT MISC:
HG MKT : 58, 8�0 SD: 196 � SUB Q�Q�
EARL J & )'.AREN A TdURDQT LD MIiT : 1�, �Q�� WSHD : t1
TI TCAG: � LN CDE :
�965 RRUCE CT FD TCARe 671 HST PENe NO
HG1A TC: Q� SR IND :
I111UER GRDVE HT8 Mhl ��iZ�77-4914 NET TCF'. �, c�� CONTTG :
STflTEMEINT TAXES AND CREDITS: GRS TCF'; �:, �c� LT FARM: NO
GOUIrITY: 411. .�8 HST/AG AID: . �� NET TAX : �, �91. 4�
h1UNC . 4E1. 7E STA7E AIBS: 1, 756. 33 TOT TX/A: c, 691. 4^c
SCH DT: 93�. 3L HALF PYT: 1, .?,45. ?1
WSHED : . Q�0 DSTR CRDS: . �� GRCISS . 4, 447. 75
OTHER e 57. 36 AG �'RV CRD: . �� H�1L DUE : 1, 345. 71-ti-�L�
F I�CAL: 8�8, E� TOT C RDTS : . �� F�EN P�R I D: 1�1. 11
TX INC. . �� NEW CON . . 00 TAX F'AID: 1, 345. �i
REF TX: ' . �� RENTAL . . �� M�A INT RFND:
OTA . , �� SPL ASh'thITB e . �� .
TRNSFR TO: COOF�: TflX RATE: i.��2�9Q� REF RATE: �. @��Q�►�00 UTA ,:,4�1
GF 1 DLY STMMNT F'F,� STUB PF4 MA I N F'F5 I NT MEIUU �F6 IVX T I D PF 12 I M STh'IT
F'F9 FORWARD F'F7 F'AGE BACK PF1� t�AST DUE RF11 LAST YEAR TAXES
1�/�7/19 DAI'.OTA COUhITY F'A5T 'DUE T�I�UIRY XIIVPI�I�d96
14: 13:�4 YN.9 C111
PARCEL I D: 34 ��'�1� ��31 60 TRX AMOUNT PALAIVGE 1 ST HHi._F: ^ r^r`_
7AX AMOUNT BALANCE c:hlD HflLF: 1, 345. 71
HOMESTE�D : NO
LA7E AG : NO TOTAL TAX gALAPICE DUE . 1� 34�. 71
DATE 1ST HALF REIVALTY `ND HALF F'ENALTY TQTAL F'ENALTY TOTAL. DUE
�5/iE+/93
�6/�1/9�,
Q�7/�1/9.?,
�8/�1/93
�9/�1/9�
1�/�1/9�
1�JiE/93 �;,. 8� 53. 8c 1, 399. �3
il/�1/93 1�7. 65 1�7. 55 1 4�3. 6
1`l�1/93 1E�1. 48 ib1. 48 1, 507. 19
34 ���1� �31 60 TAX I iV�U I RY - RAYh1ENTSl REFUfVDS - X I NF�N�Zt51
DATE M�A INT
DATE F'RL]C T I ME F'ROC DATE COLT UF'DATED TAX F�A I D PEN F'A r D REFUtVD
F'A �7 cC 1993 1,?,:51 :�?,4 07 cE+ 19�,=, �7 c6 1, 345. 71 1�1. 11
F' C I TY OF ROSEMOUNT 45,;E,
TRARlSFER TO '
F'F4: MAIN MEIVU PFS: INQUIRY MENU PF9: NEXT RflRCEL
FR4M LINDQUIST&UENNUM 12, 16, 1993 12:20 N0, 8 P, 2
42�OIDS CGNTER IN OENVER
.___... ... .: 80 SourH E�aani ST�Er lwoouisr.VCN�&CHa�sreNset�
M��roUs.M�ren�SOTa SS�b2-2205 FiOI�17TFi$TqEET.SU1TE Z1'ZS
LINDQUIST & VENNUM T�.�E 8,�.3T,,�„ ��a.���2_��
P�z:8/2•371�3207 TetewpNE 303573-5900
. . �..ATTORNEVS AT!AW � . . . .. . _ .
QAVID A./tL1GEYER
61213713'211
December 16, 1993
BY TELECOPIER
- Mr. Jahn MilZer
Economic Development Coordinator
City of Rosemount Port Ruthority
2875 145 Street West
Post Office Box 510
Rosemour�t, Minnesota 55068
Re: Rea1 Property Taxes on Monk, Battaglia and Tourdat
_ '- -` Pro,perties
Dear Johns
According to the documents you faxed to me yesterday, 1992
real estate taxes payable in the last half of 1993 on the armory
property are due in the following amounts:
- - Parcel #1 {Monk) : $2, 192.89 {$1,957. 94 + penalty)
-
--- _-- == Parcel #2 (Battaglia) : $ 531. 60 ($ 4�4. 65 + penalty)
Parcel #3 (Tourdot) : $1, 50? . 19 ($1, 345.'71 + penalty}
Under Minn. Stat.- § 272.68 unpaid, accrued taxes on
condemned property (in this case, taxes assessed in 1992} are the
responsibility of the property owner. The law goes on to provide
that, if owners fai ta pay unpaid aecrued taxes, the county
auditor will notify the co7nmissioner of finance who, in turn,
- will deduct the unpaid taxes from any funds to be distributed to
the condemning authority by the commissioner of finance. In
order to protect the Port Authority `from the consequences of
nonpayment by any of the former owners of the armory property,
the amounts of 199z taxes �ayab�e in 1993 were deducted from
payments for the praperty. For this reason, the Port Authority.
is responsible for paying 1992 taxes on the property.
I have attached correspondence from earlier this year which
� � addresses the issue of armory property taxes assessed in 1992 and
payable in 1993 . The tax identification numbers on each parcel
' of property are included in the letter. You should reference
these numbers when the tax payments are made.
� y.__ �Our records indicate that deductions of $3, 915.88, $949. 30
arid $2f691.42 were made from the Monk, Battaglia and Taurdat
_payments, respectively. These are the amounts reflected on �he
_ documents yau faxed to me as net taxes assessed in 1992 .
� FROM LINDRUIST&UENNUM 12, 16, 1993 12�21 N0, 8 P, 3
LINllQUIST &VENNUM
_ _ _ .
December 16, 1993 - �
__.Page 2
Pursuant to Minn. Stat. § 272 .02 suhd. 4 (bj , the Port
--- - - -Authority' s responsibility to pay real estate taxes on the armory
property ends in 1993 . This statute prov:Cdes that:
_ _ _____: Property sub�ect to tax on January 2 that is acquired
by a governmental entity, church, or educational
institution befare July 1 of the year is exempt for
that assessment year if (1) the property is to be used
for an exempt, purpose under subdivision l, clauses (i)
to (7) , and (2) the property is not subject to the
filing requirement under section 272 .025.
The Port Authority acquired the armory property prior to July 1,
I993 . Subdivision 1, clause (7) establishes that public property
,"exclusively used for any public purpose" , such as the armory
property, is exempt fram taxation. §272.025 excludes, from the
fi2ing requirement set forth in the statute, praperty "owned by
the State of Mi�nesota or any political subdivision thereof" . As
stated above, therefore, the Port Authority is immt�ne from real
estate taxes assessed against the armory property in 1993 and
which would otherwise be payable in 199.4.
Should you have questions concerning the information in this
letter, please give me a call.
Very truly yaurs,
LINDQUTST & VENNUM
_ • �� ,� r�
� ��G�/
- _-. _ David A. Allgeyer �
FROM LINDQUIST&VENNUM 12, 16. 1993 12:22 N0, 8 P. 4
_ .
_ - __ t ,�»��,�„ f- ���
80'JartH EwHm srn� uaoa�.sr.verw�n�a Q+wsreNaw
- M�w,r�wous.Mu�so.�r�wos-rzoa eao�tn,srnEer.sw,�atizs
.:LINDQUIST &VENNUM T�:°,2.�'�„ °���`°�,°°�.�,
F�x:A12371330T TE�rta�303b73590p
Artoa+tYs Ar L�w
._._-_---- ANN K GAOSSlAAN .
612/37t32�7 ,
June 9, 1993
- i
____. _ _ BY TELECOPIER
Mr. John Miller
Economic Development Coordinator
_ _ City of Rosemount Part Autharity
- 2875 145 Stre�t West
Post Office Box 5I0
. __ _____ Rasemount, MN 550b8
_ .._ ..___._-____.__ RE: Real Property Taxes on Monk, Battaglia and Tourdot
P=cperties
- Dear John:
--------- As you know, in order to ensure payment of 1992 real estate
taxes due and payable in 1993 with respect to the above-
referenoed properties, the Port Authority �deducted the tax
� -�- � amounts from amounts paid to acquire the Battaglia and Tourdot
properties and from the Monk approved appraisal of vaZue, and
assumed responsibility to make the tax payments. This action was
based on Minn. Stat. § 272. 6g, which provides that:
- -- {w]hen the state or a political subdivisian of the
state. . .aquires a fee interest in property. . .provisiUn
� -- ------- must bE made ta pay all taxes. . .unpaid on the property
at the date of acguisit3.on, . . .If such accrued taxes are
� - not paid. . .the commissioner_.of finance shall divert an
.._. . :
amaunt equai to such accrued taxes. . . from any funds
- - which are thereafter to be distributed by the
- ------- commissioner of finance. . .to the acquiring
authority. . .and shall pay over such diverted funds to
the county _treasurer of the county in which the
_ acquired property is Iocated in payment of such accrued
taxes.
__._ _.._,. .__ Property taxes due and payable far the first half of 1993 on the
_ : Tourdot parcel (praperty identification number 34-02030-031-60�
� equal $1, 453. 36. Taxes due and payable for the fxrst half of
1993 on the Battagl,ia parcel (property identification number 34-
' - 020i0-043-60) are $5i2.62. Taxes due and. payable far the first
- - half of 1993 on the Monk parcel (property identification number
-��----�-34-02010-022-60) total $2,114 .5�. (`�he Port Authority should make
these payments directly to the Dakota County Treasurer,
- referencing the approp�iate property identification numbers�
: _ -. �
FROM LINDQUIST&VENNUM 12. 16, 1993 12:23 N0, 8 P, 5
t �
LINDQUIST &VENNUM
- Mr: �7ohn Miller
� � June �9, 1993 ^ . .
. , ._. Page 2
� Please give me a call should you"have any questions
� =- �� -- ��-- concerning payment of these real estate taxes.
, �
I
Yours very Truly,
-:_.'. _: LINpQUIST & VENNUM
Ann K. Grossman
.- - - cc: David A. Allgeyer .
.. . . .. . . .. ,. . . ;.._. . . . . . .
PURCHASE 4RDER P•�• # ��O 2 4
Minn.Tax Exempt Status No.9757275
Fed.Tax No.41-600550i �t�t� O�(�J lOsemouvt� Vendor ID:
2875 145th Street West • PO Box 510
Phone (612) 423-4411 invoice #:
Rosemount, MN 55068-4997 Date:
� Acct. #: yzS- 48G'CXI-�f-SI D
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