Res 160-91 10/1/1991RESOLUTION NO. / -9J
RESOLUTION APPROVING REFUND OF OVER-PAYMENT OF PROPERTY TAXES ON
ACCOUNT # 1750-071-0000 .
BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF WICHITA FALLS, TEXAS
THAT:
IT IS FOUND THAT THE PROPERTY TAX PAYMENTS ON ACCOUNT # 1750-071-0000
WERE PAID IN AMOUNT GREATER THAN THAT CURRENTLY ASSESSED, AND WERE
THEREFORE EXCESSIVE, AND THE EXCESSIVE PAYMENT SHOULD BE REFUNDED TO
THE INDIVIDUALS AS LISTED:
ATTEBURY GRAIN COMPANY 1750-071-0000 2 , 202 . 86
PASSED AND APPROVED THIS 1ST DAY OF OCTOBER, 1991 .
M A Y O R
ATTEST:
CIT CLERK
WICHITA APPRAISAL DISTRICT
P. 0. Box 5172 • 600 SCOTT STREET • WICHITA FALLS, TEXAS 76307
PHONE: (817)322-2435
EQUALIZATION"
L _
SEPT 17. Q1
MEMORANDUM
DATE September 16, 1991
TO Art DeWitt, City/ .••l Tax Assessor/Collector
FRAM Lanier Wilso
SUBJECT Suite: At•-• Grain vs. Wichita Appraisal District
Mr. Sam Attebury protested the 1990 appraised value before the Appraisal
Review Board. The A.R.B. set the value at $.55 a bushel. Mr. Attebury
purchased the Burkburnett elevator for $.13 a bushel in May of 1990.
Prior to 1990, elevator sales ranged fran $.55 to $.85 a bushel.
We argued that the sale was after the January 1st assessment date, and
had no relevance to the value. Since the May sale, however, Mr. Attebury
has purchased several other elevators for $.13 and belay. Also, our
office has investigated sales in Texas, Oklahana and Kansas and found
that the "bottom" has dropped out of this market. The reason for this
seems to be the fact that the government has gotten out of the grain
storage business.
Based on these facts, we settled the case with Mr. Attebury at $.35 a
bushel for 1990. The appraised value for each elevator for 1990 is as
follows:
Account # 1750-071-0000 Wichita Falls $595,000
Account # 5A01-319-0000 Burkburnett $384,300
I realize that this will require a refund fran each respective city,
school and county taxing entity. It is my opinion; however, that based
on the evidence of a downward market, we made the best settlement to the
interest of all parties.
Enclosed is a copy of the judgment for your records and compliance. If
you have any questions, please give me a call.
LAW OFFICES OF
BROWN & KEY
110o MB&NS BUILDIN0
M avIN S.B8owx 719 SCOTT STREET 1 ' TELEraowE(817)022-8108
Joao M.Hz: FAX No. )781-x480
WICHITA FALLS, TEXAS 76301
September 11, 1991
an,,^
IS(P RECF.TILD
Mr. Hank Anderson
SEP 16 1991
Anderson and Rodriguez sisal Disai^.
916 Petroleum Building
Wichita`app
Wichita Falls, Texas 76301
Re: Cause No. 136,958-A, District Court, 30th
Judicial District, Wichita County, Texas,
Attebury Grain, et al v. Wichita Appraisal
District, et al
Dear Hank:
Here's a copy of the Agreed Judgment filed on September 9,
1991.
It has been a pleasure working with you.
Very truly yours,
BROWN & KE
hni Key
JMK/dlc
FILED FOR RECORDATo'clock M
NO. 136,598-A SEP - 9 1991
ATTEBURY GRAIN, INC. and X IN THE DISO &O T
ATTEBURY ELEVATORS, INC. L
X BY
Wichita T«
w
VS. OF WICHITA D+auN
I
WICHITA APPRAISAL I
DISTRICT, • et al I 30th JUDICIAL DISTRICT
AGREED JUDGMENT
On this the f day of ttekeet" , 1991, came to be
considered the above styled and numbered cause wherein Attebury
Grain, Inc. and Attebury Elevators, Inc. are Plaintiffs, and
Wichita Appraisal District and Wichita Appraisal District Review
Board are Defendants.
It appears to the Court, and the Court so finds, that this
is a suit concerning the 1990 and 1991 appraisals for property
tax purposes of lands and improvements thereon commonly known
as the "The Burkburnett Elevator" located in Burkburnett, Wichita
County, Texas referenced by Defendants as Cause No. 901105,
Account No. 5A01-319-0000, and "The Wichita Falls Elevator"
located in Wichita Falls, Wichita County, Texas referenced by
Defendants as Cause No. 900953 , Account No. 1750-071-0000; that
all interested parties have been duly served with citation as
required by law; that all conditions precedent to the acquisition
of jurisdiction by this Court have occurred or been performed;
that this Court has jurisdiction of the subject matter and all
persons and parties herein; and that the matters in dispute
between Plaintiffs and Defendants have been compromised and
settled on the terms as set forth herein.
IT IS THEREFORE, ORDERED, ADJUDGED AND DECREED that on
January 1, 1990, The Burkburnett Elevator had a market value
of $384, 300. 00.
IT IS FURTHER ORDERED, ADJUDGED AND DECREED that on
January 1, 1990, The Wichita Falls Elevator had a market value
of $595, 000. 00.
IT IS FURTHER ORDERED, ADJUDGED AND DECREED that the Wichita
Appraisal District through its chief appraiser correct the 1990
and 1991 appraisal rolls and other appropriate records,to reflect
this final determination of the appraised values.*
IT IS FURTHER ORDERED, ADJUDGED AND DECREED that Wichita
Appraisal District through its chief appraiser shall forthwith
advise the assessor for each affected taking unit to (1) correct
the tax roll and other appropriate records for which he is
responsible to reflect the appraised values determined hereby;
2) prepare and deliver a supplemental tax bill as required by
Chapter 31 and Chapter 42, Subchapter C of the Texas Property
Tax Code; and (3) promptly refund to Plaintiffs all amounts due
pursuant to Section 42.42 of the Property Tax Code without
interest if paid within sixty days of signing hereof, or with
interest at the rate of ten per cent per annum from date of
signing if not paid within sixty days.
Costs of court are taxed against the party incurring the
same.
All relief not granted hereby is denied.
RENDERED and SIGNED this 9 day of SC,L itteCA- , 1991.
Judge, 30th District Court
Wichita County, Texas
AGREED:
ANDERSON AND RODRIGUEZ
916 Petroleum Building
Wichita Falls, Texas 76301
Telephone No. (817) 322-1119
Telecopi r No. (817) 322-5151
By
nk Anderson
State Bar No. O/ZZa.SOD
Attorneys for Defendants
BROWN & KEY
1100 MBank Building
719 Scott Street
Wichita Falls, Texas 76301
Telephone No. (817) 322-3138
Telecopie No. (817) 761-4460
By 44t6gi
o n AkKey
S ztegirr No. 11369500
Attorneys for Plaintiffs
ATTEBURY GRAIN, INC.
ATTEBURY ELEVATORS, INC.
Sam Attebury, Presi t