HomeMy WebLinkAboutPacket from Mountain View Equipmenttu`ti~~Il3l'I" 3,1`tirl,
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1~tericlian A«ne~:~#ion
Sutnrr~ar~~ f~f .3rL>~mlents against <~lilne~~}tiut7 =t I~a~es
Aropel-ty L~)ett~ils - ~d~i C'ounty ~5sess~r _ 3 pages
3. Idaho St.at~ie Sf)-?22, flnnexation b~~ C'iiies - 5 pads
~. 1~n~~endn~el~t ~~riginal 2002 Bill. including CUrnnlitzee mix7utes - ~ pages.
5. 20O~ r'~mend~7~c~nt t<_a 2002 ~nr~exatic~n with Cc~rtitztittee minutes - 20 pages
h. C)rigit~at ?002 ~ri3~sexatian Bill ~4~it17 I_egisla2i~e tlisfory - 4l pages
7. I~leridian ~'asie t~'atcr I'rc;tre~~trrreni t)rdinance. ~h~~ble cif C~'an'telxts C)nly 4 pages
MOUNTAIN VIEW EQUIPMENT
Meridian Annexation
1. Subject site consists of three (3) county tax parcels totaling 11.682 acres.
2. S1213438620,S1213438485,51213438425.
3. Subject site is not connected to any billable city services, water or sewer.
4. Subject has received any water or sewer billing from Meridian City.
5. Subject receives same fire protection as all properties inside and outside city.
6. Subject pays Meridian Rural Fire in their annual property taxes.
7. Subject cannot be connected to city sewer without installation of a private lift station.
8. Subject site would require sewer line easements from adjoining land owners to receive
gravity flow sewer connection.
9. Subject does not require any city services, nor uses any city services.
10. Subject has private well licensed for domestic and commercial uses.
11. Subject has private septic system in compliance with all regulations.
l2. Majority of site is for agricultural equipment inventory storage.
13. Only a portion of building is fire protected with sprinklers.
Connection to a fire hydrant is .Consent in Idaho Statue 50-222 (4), means
nothing more than being connected to city domestic water and/or sewer service and receiving a
billing from the city.
City of Meridian does not bill Meridian Fire for any water usage to fight fires, either inside or
outside the city limits. This was confirmed with Fire Marshall Joe, by phone on 01/02/2009.
Since there is no billing, either to the subject parcels, or a pass through billing to Meridian Fire
Department for fire protection, there is no contract, either written or implied to create consent.
The Idaho Statute is very clear. The legislative intent,
. The cost of fire protection is equitably allocated since the subject has been and is
currently taxed for fire protection. (See Ada County Tax District summaries) The subject is not
using billable sewer or domestic water which was the intent of the legislation.
y the legislative intent.
fhe subject parcels are not a Category A Annexation"
The current statute was implement in 2002 and revised in 2008. A close reading of all legislative
documents, beginning with the introduction, legislative minutes, committee hearings, and
comments submitted; does one find any reference to fire protection, or even to commercially
zoned property. Since these references are completely omitted, the only assumption one can
derive from the Legislative history, .
Reverting back to the original language in the 2002 bill,
. The subject does not receive any billable municipal services. Only service
is fire protection which all properties receive inside and outside city limits, all served by the
same Fire Department. The subject already pays for this fire protection through its property tax
payments.
Also, there was a key amendment made to the 2002 bill which is the basis of the current 2008
statute. "On page 2 of the engrossed bill, in line 9, delete and insert
. This subject is clearly nonagricultural and it is clearly not residential. Therefore,
the only conclusion that can be drawn is that the subject commercial use was never intended to
be a Category A property which can be annexed without owner consent. Consent was never
implied either by a billing contract or implied by receiving fire protection which the subject
enjoys through payment of property taxes to the Meridian Rural Fire Tax District.
We respectfully request that the City Council reject the recommendations of city staff and
remove these tax parcels from annexation. Our argument is based and the intent of the statue and
the fact that the subject property is not placing any burdens or receiving any enjoyment of city
services which are tax supported or creating any inequitable allocation.
O BILLS - NO ANNEXATION under Idaho Statute 50-222.
Mountain View History:
This company has been a good corporate citizen that provides good jobs both here in Meridian
and outside the area. Their primary product is the importation, sale and repair of specialized
forage harvesters. As the agricultural base has declined in western Idaho, the Magic Valley, the
Columbia River Basin in Washington, the California central valley and Mexico is now their
primary customer base. Most of the equipment sold never arrives at their Meridian location and
they have repair facilities in Jerome and the Columbia River Basin. The current site is primarily
a parts warehouse and place to complete major repair and overhaul of equipment which is
transported to Meridian.
With the changing times, and the ever increasing value of their Meridian land, they must
continually ask themselves whether this primary location should be relocated closer to their
customers and where land costs (tax burdens) are less. With the changing highest and best use of
their current Meridian location, it will only be a matter of time before this business will be
required to relocate outside of Meridian.
The additional tax burden from annexation doesn't seem like much money. However, it is very
dependant on future tax rates and assessed valuations. Over time, their tax burden will be the
deciding factor in their decision to relocate and hence, Meridian will lose a good employer.
Meridian will ultimately get to annex the subject land upon its conversion and redevelopment to
new uses in due course of time.
Sewage Disposal:
The subject currently operates on a private septic system in compliance with all applicable
regulations. Their system is designed for the removal of large amounts of organic matter which
is removed from the equipment prior to servicing and repair. Should the subject be required to
connect to city sewer, under Ordinance Ol -906, Waste Water Pretreatment, there may be
considerable costs for Mountain View Equipment in the pretreatment of their waste water before
acceptance of water into city sewer system.
Note: We have not analyzed or consulted as to the specific requirements to comply and the
specific costs of compliance are completely beyond our expertise.
Mountain View Equipment
Tax Summary
2007 Zoos %
Parcel No. Acres Assessed Value Assessed Value Increase
51213438620 10.081 $2,116,600 $2,320,300 9.62%
S1213438485 0.910 $173,400 $194,200 12.00°~
S1213438425 0.691 $131,700 $147,500 12.00%
TOTALS 11.682 $2,421,700 $2,662,000 9.92%
2008
Levy Rate
Meridian City 0.002855088
Meridian Fire 0.002131474
Tax impact graph attached as exhibit.
The increased of the tax burden increases over time based on the statutory 3% annual budget
increase. It is even greater if the subject, being commercial, the assessed value increases at a
greater percentage than the city other commercial or residential property.
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Property Details for Parcel 51213438620 and Year 2008
Parcel: 5.1::1.3438620
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Zone Code: ~_
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Total Acres: ;11.081 r
Tax Code Area: ~. -
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Address: ~~v ~. _.~~~,..,~•.. _~.- ••.-•~
Subdivision: 3N 1W 1
Land Group Type: aEC?'
Township/Range/Section: _.': P1 '.'
Valuation Details
Role SCC
Primary 130 COMME2'.~IAi. 'P f-'ACT
Primary 350 COM 1Mk'FOVFIM EP~]T
luation History
aar Value
l06 ~ _ ,
l07 5_,110,600
x Districts
Tax Levy
istrict Description
.a_,~ ~i1N-PF
„~~:o,i ~. IE:S'I ~.:<'PERMINATICN
0.00010792: EMERGENCY MEDICAL
O.OCD90953~ ADA COUNTY HIGHWAY DIST
0.0035x3071 SCHOOL DTSTRIC'C NO.
_ O.C00958147 MERIDIAN LIHRARY
9 0.000037841 MEF.I DIAN CEMETERY
U O.OU2131974 MERIDIAN FIRE
0.000036%18 MCSQDITO AA A'C EMENT
6 0.00006735 WESTERN ADA RECP.EATIDN
UU 0.000112395
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fixes, Certifications, and Fees
Year Total Taxes Taxes Paid Taxes Due
.,_.855.54
~.00~? ~Zv, 165.20 ,'L
..: J, le~`-. .'0 su.!10
Assessed
Acreage Value
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Valuation Code Area
Method
Phone
?CR-5'17-4696
208-287-2950
208-397-6110
2G8-855-4500
208-688-9451
zoa-aee-s_si
2U8-ddb-1234
~'OS-577-4696
208-687-1730
208-562-3'99
Tax Data
Delinquent Current as of
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Property Details for Parcel 51213438485 and Year 2008
Parcel : ., ~- ~ ~~a ~syo~
Year : .' ~l J'r%
Zone Code: ~.
Total Acres: P.91
Tax Code Area: '~1 '.
Property Description:
PAR NI+d!i `, ,_~F 3W4SE4
#893508a
Address: 4! ~ ~~~!-: Lfi H' RU BOISE ID 83
Subdivision: '. Ii . 'r . .
Land Group Type: ..:~..:?'
Township/Range/Section: 3NiW13
Valuation Detail
Role
Rrrmary
Valuation History
Year Value
.. ,.. ...^4, _.
_'OO7 $173,400
2006 5159,600
'DOS 5138,?00
2009 5114,000
2003 5119, DOD
200' S94,lOG
'_OOi 599,]00
2000 845,500
Assessed valuation
Acreage value Method Code Area
Tax Districts
Tax L Descri
tion Phone
Distri evy
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PEST EXTERMINAT L:?N _
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3 0.000107523 EMERGENCY MEDICAL 2C8-287-;?950
6 0.000905533 ADA COUNTY HIGHWAY DIST 208-387-6120
8 0.003583071 SCHOOL DISTRICT NO. 2 308-855-9500
12 D.000958197 MERIDIAN LIBRARY' Z08-886-4951
24 0.000037841 MEFIDIAN CEMETERY 208-866-5133
30 0.002131974 MERIDIAN FIRE 208-888-1234
93 0.00003316 MOSQOITC( ABATEMENT 208-57~-4n96
4u O.OOOOb735 WESTERN ADA RECREATION 208-887-1730
100 0.00011'395 COLLEGE OF WESTERN IUAHO 208-56~-3249
Taxes, Certifications, and Fees
Year Total Taxes Taxea Paid Taxes Du e Delinquent Tax Data
Current as of
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No 01!01/2009
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Property Details for Parcel 51213438425 and Year 2008
Parcel: .,~_'!'43R925
Year: ::_u0E
Zone Code: .,
Total Acres: G.691
Tax Code Area: 24_'
Property Description: ~ v .~.:, ~._.:~,~~' ;~•:
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SEC 13 3N 1W ~~ ..
Address: W .'. ._4 `:D RD MERIDIAN ID 83f
Subdivision: _~ ': Pi 13
Land Group Type: .SEC 4'
Township/Range/Section: 3N1W L
Valuation Details
Role SCC
/aluation History
Year Valve
'OCI, $1i1,70~-
Acreage Assessed Valuation Code Area
Value Method
Tax Districts
Tax Levy Description Phone
District
~ Ju ^;~1, ~,__ PE:"~ E7.IDR~'~tINATiOK Ub-4b9n
3 0.0001079 3 eMERGEIJCY MEDICAL 208-287-2950
6 O.GOOy09533 ADA COUNTY HIGHWAY' DIST 208-387-6120
8 0.00.3583071 S!'HOUL DISTRICT NO. _. 208-855-9500
12 0.000458197 MERIDIAN LIBRARY 208-688-9951
_'9 0.000037891 MERIDIAN CEMETERY' 208-88H-5133
30 0.002131474 MERIDIAN FIRE 208-888-1234
9.i !. GGOO~c~18 MuSQUITO ABATEMEt:T _08-577-9c9o
'?6 O.G0006735 WESTERN ADA RECREATION 206-887-130
100 0.000112395 COLLEGE OF WESTERLJ TDAHO 209-562-3299
Taxes, Certifications, and Fees
Year Total Taxes Taxes Paid Taxes Due Delinquent Tax Data
.'00• Si, 59..+
,.59..•1 SU.UO Current as
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Idaho Statutes
~--
TITLE 5U
MUNICIPAL CORPORATIONS
CHAPTER 2
GENERAL PROVISIONS -- GOVERNMENT
-- TERRITORY
50-222. ANNEXATION BY CITIES. ('_) Legislative intent. Theiegislature
~reby declares and determines that it is the policy of the state of Idaho
gat cities of the state should be able to annex lands which are reasonably
~cessary to assure the orderly development of Idaho's cities in order to
.low efficient and economically viable provision of tax-supported and
~e-supported municipal services, to enable the orderly development of private
Inds which benefit from the cost-effective availability of municipal services
r urbanizing areas and to equitably allocate_ the costs of public services in
inagement of development on the urban fringe.
(2) General authority. Cities have the authority to annex land into a
ty upon compliance with the procedures required in this section. In any
rnexation proceeding, all portions of highways lying wholly or partially
.thin an area to be annexed shall be included within the area annexed unless
<pressly agreed between the annexing city and the governing board of the
~ghway agency providing road maintenance at the time of annexation. Provided
rrther, that said city council shall not have the power to declare such land,
its or blocks a part of said city if they will be connected to such city only
a shoestring or strip of land which comprises a railroad or highway
~ght-of-way.
(3) Annexation classifications. Annexations shall be classified and
°ocessed according to the standards for each respective category set forth
'r.ein. The three (3) categories of annexation are:
(a) Category A: Annexations wherein:
(i) All private landowners have consented to annexation. Annexation
where all landowners have consented may extend beyond the city area
^.~ of impact provided that the land is contiguous to the city and that
`,the comprehensive plan includes the area of annexation;
;'(ii) A_ny_residential enclaved lands of less than one hundred (100)
privately-owned parcels, irrespective of surface area, which are
surrounded on all sides by land within a city or which are bounded on
,~ al.] sides by ].ands within a city and by the boundary of the city's
.area of impact; or
-' (iii) The lands are those for which owner approval must be given
`~~..,pursuant to subsection (5)(b)(v) of this section.
(b) Category B: Annexations w erein:
(i) The subject lands contain less than one hundred (100) separate
private ownerships ar~d platted lots of record and where not all such
landowners have consented to annexation; or
(ii) The subject lands contain more than one hundred (100) separate
private ownerships and platted lots of record and where landowners
owning more than fifty percent (50z) of the area of the subject
private lands have consented to annexation prior to the commencement
of the annexation process; or
(iii) The lands are the subject of a development moratorium or a
water or sewer connection restriction imposed by state or local
health or environmental agencies; provided such lands shall not be
counted for purposes of determining the number of separate private
ownerships and platted lots of record aggregated to determine the
appropriate category.
(cl Cateaorv C: Annexations wherein the subject lands contain more than
one hundred (100) separate private ownerships and platted lots or recora
and where landowners owning more than fifty percent (50~s) of the area of
the subject private lands have not consented to annexation prior to
corruneneement of the annexation process.
(9) Evidence of consent to annexation. For purposes of this section,
consent to annex shall be valid only when evidenced by written instrument
executed by the owner or the owner's authorized agent. Consent shall be
implied for the area of all lands connected to a water or wastewater_
,ollection system_operated by the__city only if the connection was requested or
completed prior to July 1, 2008. Written consent to annex lands must be
recorded in the county recorder's office to be binding upon subsequent
purchasers, heirs, or assigns of lands addressed in the consent. Lands need
got be contiguous or adjacent to the city limits at the time the landowner
,onsents to annexation for the property to be subject to a valid consent to
annex; provided however, no annexation of lands shall occur, irrespective of
consent, until such land becomes contiguous or adjacent to such city.
,(5), Annexation procedures. Annexation of lands into a city shall follow
:he procedures applicable to the category of lands as established by this
section. The implementation of any annexation proposal wherein the city
council determines that annexation is appropriate shall be concluded with the
passage of an ordinance of annexation.
(a) Procedures for category A annexations: Lands lying contiguous or
adjacent to any city in the state of Idaho may be annexed by the city if
the proposed annexation meets the requirements of category A. Upon
determining that a proposed annexation meets such requirements, a city may
initiate the planning and zoning procedures set forth in chapter 65, title
67, Idaho Code, to establish the comprehensive planning policies, where
necessary, and zoning classification of the lands to be annexed.
'(b)` Procedures for category B annexations: A city may annex lands that
would qualify under the requirements of category B annexation if the
following requirements are met:
(i) The lands are contiguous or adjacent to the city and lie within
the city's area of city impact;
(ii) The ]and is laid off i-nto lots or blocks containing not more
than five (5) acres of land each, whether the same shall have been or
shall be laid off, subdivided or platted in accordance with any
statute of this state or otherwise, or whenever the owner or
proprietor or any person by or with his authority has sold or begun
to sell off such contiguous or adjacent lands by metes and bounds in
tracts not exceeding five (5) acres, or whenever the land is
surrounded by the city. Splits of ownership which occurred prior to
January 1, 1975, and which were the result of placement of public
utilities, public roads or highways, or railroad lines through the
property shall not be considered as evidence of an intent to develop
such land and shall not be sufficient evidence that the land has been
laid off or subdivided in lots or blocks. A single sale after January
1, 1975, of five (5) acres or less to a family member of the owner
for the purpose of constructing a residence shall not constitute a
sale within the meaning of this section. For purposes of this
section, "family member" means a natural person or the spouse of a
natural person who is related to the owner by blood, adoption or
marriage within the first degree of consanguinity;
(iii) Preparation and publication of a written annexation plan,
appropriate to the scale of the annexation contemplated, which
includes, at a minimum, the following elements:
(A) The manner of providing tax-supported municipal services to
the lands proposed to be annexed;
(B) The changes in taxation and other costs, using examples,
which would result if the subject lands were to be annexed;
(Cl The means of prwidina fee-supported municipal services, if
any, to the lands proposed to be annexed;
(D) A brief analysis of the potential effects of annexation
upon other units of local government which currently provide
tax-supported or fee-supported services to T_he lands proposed to
be annexed; and
(E) The proposed future land use plan and zoning designation or
designations, subject to public hearing, for the lands proposed
to be annexed;
(iv) Compliance with the notice and hearing procedures governing a
zoning district boundary change as set forth in section 6%-6511,
Idaho Code, on the questior, of whether the property should be annexed
and, if annexed, the zoning designation to be applied thereto;
provided however, the initial notice of public hearing concerning the
question of annexation and zoning shall be published in the official
newspaper of the city and mailed by first class mail to every
property owner with lands included in such annexation proposal not
less than twenty-eight (28) days prior to the initial public hearing.
All public hearing notices shall establish a time and procedure by
which comments concerning the proposed annexation may be received in
writing and heard and, additionally, public hearing notices delivered
by mail shall include a one (1) page summary of the contents of the
city's proposed annexation plan and shall provide information
regarding where the annexation plan, may be obtained without charge by
any property owner whose property would be subject to the annexation
p~posai.
(v), In addition to the standards set forth elsewhere in this
section, annexation of the following lands must meet the following
requirements:
(A) Property, owned by a county or any entity within the
county, that is used as a fairgrounds area under the provisions
of chapter 8, title 31, Idaho Code, or chapter 2, title 22,
Idaho Code, must have the consent of a majority of the board of
county commissioners of the county in which the property lies;
and
(B) Property, owned by a nongovernmental entity, that is used
to provide outdoor recreational activities to the public and
that has been designated as a planned unit development of fifty
(5C) acres or more and does not require or utilize any city
services must have the express written permission of the
nongovernmental entity owner.
(vi) After considering the written and oral comments of property
owners whose land would be annexed and other affected persons, the
city council may proceed with the enactment of an ordinance of
annexation and zoning. In the course of the consideration of any such
ordinance, the city must make express findings, to be set forth in
the minutes of the city council meeting at which the annexation is
approved, as follows:
(A) The land to be annexed meets the applicable requirements of
this section and does not fall within the exceptions or
conditional exceptions contained in this section;
(B) The annexation would be consistent with the public purposes
addressed in the annexation plan prepared by the city;
(C) The annexation is reasonably necessary for the orderly
development of the city;
(vii) Notwithstanding any other provision of this section, railroad
right-of-way property may be annexed pursuant to this section only
when property within the city adjoins or will adjoin both sides of
the right-of-way.
Procedures for category C annexations: A city may annex lands that
qualify under the requirements of category C annexation if the
rollowing requirements are met:
(i) Compliance with the procedures governing category B
annexations; and
(ii) Evidence of consent to annexation based upon the following
procedures:
(A) Following completion of all procedures required for
consideration of a category B annexation, but prior to enactment
of an annexation ordinance and upon an affirmative action by the
city council, the city shall mail notice to all private
landowners owning lands within the area to be annexed, exclusive
of the owners of lands that are subject to a consent to annex
which complies with subsection (4) of this section defining
consent. Such notice shall invite property owners to give
written consent to the annexation, include a description of how
that consent can be made and where it can be filed, and inform
the landowners where the entire record of the subject annexation
may be examined. Such mailed notice shall also include a legal
description of the lands proposed for annexation and a simple
map depicting the location of the subject lands.
(B) Each landowner desiring to consent to the proposed
annexation must submit the consent in writing to the city clerk
by a date specified in the notice, which date shall not be later
than forty-five (45) days after the date of the mailing of such
notice.
(C) After the date specified in the notice for receipt of
written consent, the city clerk shall compile and present to the
city council a report setting forth: (i) the total physical area
sought to be annexed, and (ii) the total physical area of the
lands, as expressed in acres or square feet, whose owners have
newly consented in writing to the annexation, plus the area of
all lands subject to a prior consent to annex which complies
with subsection (4) of this section defining consent. The clerk
shall immediately report the results to the city council.
(D) Upon receiving such report, the city council shall review
the results and may thereafter confirm whether consent was
received from the owners of a majority of the land. The results
of the report shall be reflected in the minutes of the city
council. If the report as accepted by the city council confirms
that owners of a majority of the land area nave consented to
annexation, the city council may enact an ordinance of
annexation, which thereafter shall be published and become
effective according to the terms of the ordinance. if the report
confirms that owners of a majority of the land area have not
consented to the annexation, the category C annexation shall not
be authorized.
(6) The_decision___of a city_ c~uncil_ to_annex and zone lands as a cat_e_gory_
or category C annexation_shall_be subject to judicial_ review in accordance
th the procedures pro.v_ided in chapter 52, title 67, Idaho Code, and pursuant
__ _ -
Ehe standards set forth in section 67-5279, Idaho Code. Any such appeal
all be filed by an affected person in the appropriate district court no
ter than twenty-eight (28) days after the date of publication of the
nexation ordinance. All cases in which there may arise a question of the
iidity of any annexation under this section shall be advanced as a matter of
mediate public interest and concern, and shall be heard by the district
urt at the earliest practicable time.
(7) Annexation of noncontiguous municipal airfield. A city may annex land
at is not contiguous to the city and is occupied by a municipally owned or
erated airport or landing field. However, a city may not annex any other
nd adjacent to such noncontiguous facilities which is not otherwise
nexahle pursuant t~ this sectinn
The Idaho Code is made available on the Internet by the Zdaho Legislature as a public service.
This Internet version of the Idaho Code may not be used for commercial purposes, nor may this
database be published or repackaged for commercial sale without express written permission.
~c~irch the Id;ih~~ ~tatutr~
Available Reference: Seurc/1 lustrnctioil.c.
The Iduho C'odc is the properly of~~he state ofk~uln~, and rs copyrighted hi~ Idaho lair, LC. ,~~ 9-3~0.
4ccordi~~~~ to Idaho laiv, any Person rho reproduces or distributes the Idaho, Code for co~mnerrial purposes
~i~ i°iolution of the pro>>~isions' of this statute shall he c.~eenred to be ah inJi~ir~Ker of the state of ldcrho's
'opyrrXlat.