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Home My WebLink AboutDocument!k - William A. Morrow ISB No. 2451 William F. Nichols ISB No. 3496 WHITE PETERSON 5700 E. Franklin Rd., Suite 200 Nampa, Idaho 83687-8402 Phone: (208) 466-9272 Fax: (208) 466-4405 Email: wam@whitepeterson.com wfn@whitepeterson.com ATTORNEYS FOR THE CITY OF MERIDIAN RECEIVED Nov - 7 2003 City of Meridian. City Clerk Offiec. BEFORE THE ADA COUNTY BOARD OF EQUALIZATION Re: City of Meridian's Appeal of Tax } Assessment and Denial of Tax Exempt ) PETITION FOR APPEAL Status for City Police Station ) PETITIONER, the City of Meridian, by and through its attorney, WHITE PETERSON, brings this petition for appeal from the Ada County Assessor's decision to subject the City's newly built police station building to assessment for property taxes (as opposed to tax exempt status), and alleges as follows: 1. Petitioner is constituted and recognized as an Idaho municipal corporation pursuant to the laws of the State of Idaho. 2. Petitioner purchased certain real property for the purpose of constructing a police station thereon, and is the record owner of said property in fee simple.. 3. The Ada County Tax Assessor, Robert McQuade, determined that said real property was owned by Petitioner and was therefore exempt from assessment of property taxes pursuant to Idaho Code § 63-602A. 4. Petitioner, in order to finance the construction of a police station upon the PETMON FOR APPEAL -1 above mentioned real property, entered into a financing arrangement with Wells Fargo Bank, whereby funds were made available to the Petitioner in the form of Certificates of Participation sold to various investors. 5. Petitioners contracted for the construction and purchase of said police station for the exclusive use and benefit of the City of Meridian and for the purpose of providing governmental services to the residents of the city. 6. Petitioner also sought tax exempt status for the police station property built upon city -owned land, pursuant to Idaho Code § 63-602A. 7. The statutorily recognized tax exemption under Idaho Code §63-602A recognizes that "property belonging to ... any county or municipal corporation or school district within this state" is exempt from taxation. 8. On or about April 22, 2003, Petitioner received notice from the Ada County Assessor alleging that Petitioner's police station building was in fact owned by Wells Fargo Bank, a non-exempt entity, and therefore was subject to tax assessment. A true and correct copy of the Assessors' notice of decision is attached hereto as Exhibit "A" and by this reference incorporated herein. 9. Petitioner's police station building is subject to exemption from taxation, as it is property "belonging to" the City of Meridian, a recognized municipal corporation. See Idaho Code § 63-602A. 10. Petitioner has attached an "Ada County Property Tax Appeal Form" as Exhibit `B" to this petition, also serving notice of this appeal. PETITION FOR APPEAL - 2 WHEREFORE, PETITIONER REQUESTS THAT: 1. The Ada County Board of Equalization fix a time and place for a hearing on this petition; and 2. The Ada County Board of Equalization reverse the decision of the Ada County Assessor to subject Petitioner's police station building to property tax assessment; and 3. Petitioner's property, the City of Meridian's police station, be stricken from the assessment rolls. DATED this day of November, 2003. WHITE PETERSON By William A. Morrow Attorney for Petitioner ZAWork\MlMieridian\Meridian 15360M1TaxAppeal-015Wppeal.doe PETITION FOR APPEAL - 3 n, r�r rJ� LrJ•cG rr< t 1 i I rM� GU(= 00f 401, IU 40044UD t✓.ul/ul 4,09 ADA, COUNTY ASSESSOR ' aOSEFiT H. MCQUADE WWw.adacountyassessocnre +;•, 200 W. front Street • n 4 30i1e. Idah. 93702 Phone (208) 287-7200ru,+—A �I(1 r, ". ~ Fax (208) 287-7209 Crr: (�1 — April 22, 2003 The Honorable Robert Carrie Mayor of Meridian 33 E. Idaho Avenue Meridian, Idaho 83642 Dear Mayor Corrie: After a further. review of the property tax status of the Meridian Police building, I have determined that the land is owned by the City of Meridian and is therefore exempt as government owned. property (I.C. 63,201). On the other hand, I believe the building is owned by Wells Fargo (formerly First Security), anon -exempt entity, and is therefore subject to assessment. Accordingly, my office will be adding the police building to the 2003 assessment roll. if Wells Fargo or the City of Meridian disagrees with this position, the exempt status, along with the value, may be appealed to the Ada county Board of Equalization. In addition to the Board's regular session that runs from the 4"' Monday of June through the 2°a Monday of July, they meet monthly; you can appeal any time. Very Ttmiyou Robe H. McQuade A.S e.sor J f -o C�, _ �,,�Chlf•y • 9 c TOTAL PAGE.01 ** ADA COUNTY A copy of the Assessment Notice PROPERTY TAX APPEAL. 'FORM mus taccomp any this application. THIS FORM MUST BE RECEIVED ON OR BEFORE 5:00 P.M.. THE 4TM MONDAY/N JUNE QUESTIONS? Ada County Assessor's Office CONTACT: 200 W. Front St. 2"d fl. Boise, ID 83702 Phone: (208) 287=7200 MAIL, FAX OR DELIVER Ada County Commissioners' Office . (208) 287-7000 COMPLETED FORM TO: 200 W. Front St. 3'd fl. Boise, ID 83702. Fax: (208)287-7009 APPELLANT INFORMATION 1. Appellant is: ❑ A,n Individual ❑Partnership ❑ Corporation ❑ Trustee [ Other Municipal Corporation 2. Owner's Name City of Meridian 3. Owner's Phone. 208-888-4433 . 4. Mailing Address- 33 E. Idaho Ave. City Meridian . State ID Zip 83642 5. Who will represent the Appellant before the Board of Equalization: Appellant is: ❑ Yourself 0`Attorney ❑ Company Officer . 0 Realtor/Agent ❑Other 6.. Name William A. Morrow 7. Contact's Phone 208-466-9272 (rf different from owner). (if different from owner} 8. Mailing Address 5700. E. Franklin Rd.: , Ste. 200 City Nampa State ID Zip 83.687 (if dffferent from owned PROPERTY' INFORMATION 9. Parcel #(one parc4per form) R 5. 9 0 1 1 1 1 7 0 0 4 0. .10. Urban Renewal ❑ (from Assessment Notfce - top K right --hand side) 1-1. Properly Address 140.1. E. Watertower, . Meridian, ID.83642 .12. Property's total purchase price $. 3,293,101.72 = 13. Date property was purchased' 7 117 j01 MbAD@I 14. Taxpayer's opinion of market value:. $ 0 15. Do you wish to present oral testimony before the board? Q Yes ❑ No 16. Factual or legal. reason for this appeal (use addidoha/ pages; if necessary) See. Petition .. for Appeal and . Brief . *The'Meridian police station was specifically designed to be a police station.'The special design features are unique tc law enforcement structures The building, therefore, cannot :be readily used for any other-AUrposeS ConseguWtl,y, itw ha�q no* fair markat value. eVv WCJJ 11 --7 f r t-.1 1 r rHrN Robert H. McQuade Ada County Assessor 200 WLst Front Street Boise, TT) 83702 PARCEL DESCRIPTION: LEASEHOLD IMPROVEMENT ON URCHUBNMDOSO 02 POLICE STATION dW bid'( 4t:11J I -U 4564405 P.01i01 ® LUUJ r"I.; NOT A BILL. NOT PAY. & ESTIMATE OF TAX For any questions, please notify the Assessor's Office immediately Assessor's Telephone Number: (208) 287-7225 Parcel Address: 1401 E WATERTOWER ST MERIDIAN ID 83642 12135 05901170040 ********4'**5-DIGIT SCH 83642 119111111111111111111Isle III I IIIIIIIII IIII 15111111111111111111 FIRST SECURITY BANK NA C/O MERIDIAN CITY MERIDIAN OIDVE83642.2631 Appeals of your property value must be filled in writing, on a form provided by the County, by: June 23. 2003 Tax Code Area: 03 Parcel Number: 05901170040 ASSESSED VALUE OF YOUR PROPERTY PROPERTY TAXES CURRENT DESCRIPTION LOTSfACRES LAST YEAR'S VALUE CURRENT YEAR'S VALUE LEASHOLQ IMP RR RIGH � r 10ag it Fox Note 1 T.r_ 767 al 031015 D A 0 0 3,281,600 3,261,6000 3,281,600 ES71MATEDTAXES CoJDWL Phone N Fox M I� ! -�-�.— SUBTOTAL- LESS HOMEOWNERS EXEMPTION' NET TAXABLE PROPERTY VALUE: These values mey not induft personal Property valuM, Yares are bowed an the vakles shown on this Notice and an the 11u09ets of the (axing distlels. ESTIMATED PROPERTY TAXES TAXING DISTRICTS LAST YEAR'S TAXES CURRENT YEARS PHONE NUMBER DATE OF PUBLIC ES71MATEDTAXES BUDGET HEARING ��pp(��J EMERGENCY 9.003.61 ) (2 08) 23775.10 6.12 2200p3 MEDICAL ADA COUNTY HIGHWAY DIST 3.295.02 (20)7.6 0 SC OL DISTRICT NO, 2 MERIDIAN LIBRARY 21.445.65 1.833.10 (2p) 855-4500 (20) 888.4481 6�97Z0033 0 8-18.2003 MERIDIAN CITY 9.726.34 (2 -44H 8-26-2003 MERIDIAN CEMETERY 184.33 (2 5133 8-11-2003 MOSQUITO ABATEMENT WESTERN ADA RECREATION 78.13 250.23 (2 08) 6 -1440 (208) 888-4081 8-14.2003 SUBTOTAL; ! 46,198.62 FEES: AL PROPERTY TAXES d FIitMS: 46.198.62 THIS IS NOT A BILL. bO NOT PAY. TAX EST DOES NOT INCLUDE ADDITIONAL CERTIFICATIONS AND FEES NEWLY ANNEXED AREAS • SEE 2002 TAX BILL FOR LAST YEARS TAXEt See the back of this Notice for details 0014129 ** TOTAL PAGE.01 **