ORDER N0. X7890 AF'F'ROVRL OF REFUND TO AMERIF'RRI'. KERRVILLE CORP. F'ER AGREED JUDGMENT On this the 9th day of December, EQQ~c, upon motion made by Commissioner Let z, seconded by Commissioner Baldwin, the Caurt unanimously approved by a vote of 4-0-0, of r•ef~and to Ameripark Kerrville Cor-poration per Agreed J~_idgment in the amount of X59, 88:. E'3. COMMISSIONERS' COURT AGENDA REQUEST ~~~,~~%~ PLEASE FURNISH ONE ORIGINAL AND NINE COPIES OF THIS REQUEST AND DOCUMENTS TO BE REVIEWED BY THE COURT. MADE BY: Paula Rector OFFICE: Tax Assessor-Collector MEETING DATE: Dec ._ 9 , 2 0 0 2 TIME PREFERRED: SUBJECT: (PLEASE BE SPECIFIC) Approval of refund to Ameripark Kerrville Corp. per Agreed Judgement. EXECUTIVE SESSION REQUESTED: (PLEASE STATE REASON) NAME-OF PERSON ADDRESSING THE COURT: ESTIIvIATED LENGTH OF PRESENTATION: IF PERSONNEL MATTER -NAME OF EMPLOYEE: Time for submitting this request for Court to assure that the matter is posted in accordance with Title 5, Chapter 551 and 552, Government Code, is as follows: Meeting scheduled for Mondays: THIS REQUEST RECEIVED BY: THIS REQUEST RECEIVED ON: 5:00 P.M. previous Tuesday. All Agenda Requests will be screened by the County Judge's Office to determine if adequate information has been prepared for the Court's formal consideration and action at time of Court Meetings. Your cooperation will be appreciated and contribute towazds you request being addressed at the earliest opportunity. See Agenda Request Rules Adopted by Commissioners' Court. ~a,u.~,a ~,ec~oti Assessor and Collector of Taxes County of Kerr Kerrville, Texas 78028 Phone (830) 792-2242 Fax (830) 792.2253 November 22, 2002 Kerr County Re:Ageed Judgement In the lawsuit styled Ameripark Kerrville Corp. vs. Ken• Central Appraisal District and Kerr County Appraisal Review Board, Cause No. 01-6564A and No. 01-558A, a settlement was reached between the two parties on dispute of value for tax years 99-2002 as set out in the Ageed Judgement. A refund was calculated based on the agreed value and includes applicable statutory interest recoverable under Section 42.43 of the Texas Property Tax Code. Parties ageed refunds would not be given as credit against payment of the 2002 taxes on subject property. Refunds from entities involved should be made as quickly as possible to avoid any further accrual of interest. Refund amount is attached and should be mailed to: Ameripark Kerrville Corp., 175 Bloor Street East, South Tower #601, Toronto, Ontario M4W3R8. If you have any question regarding this matter please do not hesitate to contact me. Si e ly, ~~ Paula Rector,RTA Tax Assessor-Collector Kerr County Kerr County Acct # Orig Value Agreed Value Orig Tax Pd R47157 1999 15,279,321 10,190,290 47,992.35 2000 15,279,321 10,223,650 50,406.48 2001 15,279,169 10,868,730 53,278.46 Total R47158 1999 179,031 119,410 562 .34 2000 179,031 119,793 590 .62 2001 179,031 127,360 624 .28 Total R26152 1999 30,438 20,300 95 .61 2000 30,438 20,367 100 .42 2001 30,438 21,655 106 .14 Total P48115 2000 60,974 40,800 201.15 2001 60,974 43,373 212.62 Total P62207 2000 82,776 55,390 273.08 2001 82,776 58,882 288.64 Total Adjusted Tax Diff 32,007.70 15,984.65 33,727.82 16,678.66 37,599.26 15,379.20 Int 3,612.53 1,556.11 921.82 6,090.46 Refund 19,597.18 18,234.77 16,301.02 54,132.97 375.06 187.28 42.43 229.71 395.19 195.43 18.23 213.66 444.10 180.18 10.79 190.97 71.45 634.34 63.76 31.85 7.21 39.06 67.19 33.23 3.10 36.33 75.51 30.63 1.83 32.46 12.14 107.85 134.59 66.56 151.24 61.38 182.73 90.35 205.32 83.32 Total Refund 6.21 72.77 3.68 65.06 9.89 137.83 8.43 98.78 4.99 88.31 13.42 187.09 $55,200.08 Lateral Rd's Acct # Orig Value Agreed Value Orig Tax Pd Adjusted Tax Diff Int Refund R47157 1999 15,279,321 10,190,290 5,683.91 3,790.78 1,893.13 427.84 2,320.97 2000 15,279,321 10,223,650 3,269.77 2,187.86 1,081.91 100.94 1,182.85 2001 15,279,169 10,868,730 3,575.33 2,543.28 1,032.05 61.86 1,093.91 Total 590.64 4,597.73 R47158 1999 179,031 119,410 66.60 44.42 22.18 5.02 27.20 2000 179,031 119,793 38.31 25.63 12.68 1.18 13.86 2001 179,031 127,360 41.89 29.80 12.09 0.72 12.81 Total 6.92 53.87 R26152 1999 30,438 20,300 11.32 7.55 3.77 0.85 4.62 2000 30,438 20,367 6.51 4.35 2.16 0.20 2.36 2001 30,438 21,655 7.12 5.06 2.06 0.12 2.18 Total 1.17 9.16 P48115 2000 60,974 40,800 13.05 8.73 4.32 0.40 4.72 2001 60,974 43,373 14.27 10.14 4.13 0.25 4.38 Total 0.65 9.10 P62207 2000 82,776 55,390 17.71 11.85 5.86 0.55 6.41 2001 82,776 58,882 19.37 13.77 5.60 0.34 5.94 Total 0.89 12.35 Total Refund $ 4,682.21 ~;~ ~ NO. 01-654-A G~ AMERIPARK KERRVILLE CORP. § IN E D TRICT COURT VS. § KERB COUNTY, TEXAS KERB CENTRAL APPRAISAL § 216TH JUDICIAL DISTRICT DISTRICT and KERB COUNTY § APPRAISAL REVIEW BOARD § AGREED JUDGMENT TO THE HONORABLE JUDGE OF SAID COURT: Now come Ameripark Kerrville Corp. , Plantiff, and the Kerr Central Appraisal District, et al., Defendants in the above-styled and numbered cause of action and hereby announce to the Court that they desire to resolve and settle the matters in controversy, and avoid the trouble, expense and uncertainty of litigation, and have reached an agreement to that effect. Having heard these announcements and reviewed the evidence and arguments of counsel, the Court is of the opinion that such terms and conditions are well taken and should form the basis of judgment. IT IS THEREFORE ORDERED, ADJUDGED AND DECREED that the following stipulations are agreed by the parties and entered by the Court as its judgment. 1. The undersigned parties agree and stipulate that bona fide disputes and controversies exist between the parties concerning the market or appraised value of the subject property. These stipulations are entered into by the parties solely for the purpose of compromising and 1 settling their various claims, each as to the other. No other use of this Stipulation may be made by the parties hereto as concerns the claim of either party as to the other, whether having arisen in the past, now pending, or to arise in the future, including, without limitation, subsequent disputes as to the market or appraised value of the subject property within Defendants' appraisal jurisdiction in any subsequent years. This agreement is not intended by either party as an admission of the market value of the subject property, nor shall same be represented by either party as to the other, as an admission. Further, the existence, terms, and contents of this Agreed Judgment shall not be admissible in any judicial or administrative proceeding as against either party except as may be necessary to enforce the terms and conditions of said judgment, either party as to the other. 2. Pursuant to §42.41 of the Texas Property Tax Code Defendant Kerr Central Appraisal District, et al. shall revise the appraisal rolls as necessary for tax year 1999 to reflect that the market value of the property described in Plaintiff's Original Petition is as follows: CAD Account No. R47157 R47158 R26152 Total 1999 Agreed Value $10,190,290 $ 119,410 $ 20,300 $10.330.000 3. The undersigned parties shall, as soon as possible following execution of this agreement, do, or cause their attorneys to do, whatever is reasonably necessary to effect this 2 agreement, including compliance with the provisions of Sections 42.41 through 42.43 of the Texas Tax Code. 4. All costs and attorney fees are to be borne by the party incurring same. 5. All other relief not specifically granted herein is denied. Signed this ~ day of / y J U , 2002. J GE SIDIN 3 NOU 14 '02 15 31 FR POPP IKARD 512 479 8013 TO 4766685 P.(d9i09 .~, .., ~., ~.._ ,~,.-~~ ~u~+i~,~~~w Lww u~ ~ 14L-/ rHUk 1C/117 APPROVED AS TO FORM AND SCTSSTANCE: Raymond R. C3ny State Hax No. 08328250 Mark Hutcheson State Bar No. 00796805 Popp & Ikard 402 West 7th Street Austin, TX 78701 512-373-2661 (fax) 512-479-8013 FOR PL.AIIVTIFF >3y: e Peter William Low State Isar No, 12619300 3305 Northland JJxive Suitc 500 Austin, Texas 78731 512_,02-34AR (fax) 512-476-6685 ATTORNEX FOR DEFENDANTS 4 ~,~ ~ NO. 01-558-A AMERIPARK KERRVILLE CORP. § VS. § KERB CENTRAL APPRAISAL § DISTRICT AGREED JUDGMENT TO THE HONORABLE JUDGE OF SAID COURT: IN T DI RICT COURT KERB COUNTY, TEXAS 216TH JUDICIAL DISTRICT Now come Ameripazk Kerrville Corp., Plantiff, and the Ken Central Appraisal District, Defendant in the above-styled and numbered cause of action and hereby announce to the Court that they desire to resolve and settle the matters in controversy, and avoid the trouble, expense and uncertainty of litigation, and have reached an agreement to that effect. Having heard these announcements and reviewed the evidence and arguments of counsel, the Court is of the opinion that such terms and conditions are well taken and should form the basis of judgment. IT IS THEREFORE ORDERED, ADJUDGED AND DECREED that the following stipulations are agreed by the parties and entered by the Court as its judgment. 1. The undersigned parties agree and stipulate that bona fide disputes and controversies exist between the parties concerning the market or appraised value of the subject property. These stipulations are entered into by the parties solely for the purpose of compromising and settling their vazious claims, each as to the other. No other use of this Stipulation may be made by the parties hereto as concerns the claim of either party as to the other, whether having arisen I in the past, now pending, or to arise in the future, including, without limitation, subsequent disputes as to the market or appraised value of the subject property within Defendants' appraisal jurisdiction in any subsequent years. This agreement is not intended by either party as an admission of the market value of the subject property, nor shall same be represented by either party as to the other, as an admission. Further, the existence, terms, and contents of this Agreed Judgment shall not be admissible in any judicial or administrative proceeding as against either party except as may be necessary to enforce the terms and conditions of said judgment, either party as to the other. 2. Pursuant to §42.41 of the Texas Property Tax Code Defendant Kerr Central Appraisal District shall revise the appraisal rolls as necessary for tax years 2000, 2001, and 2002 to reflect that the market value of the property described in Plaintiff's Original Petition is as follows: CAD Account No. 2000 Agreed Value 2001 Agreed Value 2002 Agreed Value R47157 $10,223,650 $10,868,730 $10,868,730 R47158 $ 119,793 R26152 $ 20,367 P62207 $ 55,390 P48115 $ 40,800 Total $10.460.000 $ 127,360 $ 21,655 $ 58,882 $ 43,373 $11.120.000 $ 127,360 $ 21,655 $ 58,882 $ 43,373 $11.120.000 3. The undersigned parties shall, as soon as possible following execution of this agreement, do, or cause their attorneys to do, whatever is reasonably necessary to effect this 2 agreement, including compliance with the provisions of Sections 42.41 through 42.43 of the Texas Tax Code. 4. All costs and attorney fees are to be borne by the party incurring same. 5. All other relief not specifically granted herein is denied. Signed this ~ day of ~ v =' U ' , 2002. PRESIDING 3 NOV 14 '02 15 31 FR PDPP IKFIRD 512 479 8013 TO 4766685 P.BSi09 i1/li/G17b~ 1G70y S1LA /bbbFib LAW Uf-F'1CES PaGE 06/10 APPROVED AS TO FORM ANA SUBSTANCE: Raymond R. Gray U ~_ State Bar No. 08328250 1Vlatk Hutcheson State Baz No. 00796805 Popp 8t Ikard 402 West 7th Street Austin, 7'X 78701 512-473-2661 (fax) 512-479-8013 FOR PLAIlVTI~'F ,~ ~~~'~ Fetcr William 'Low State Bar No. 126I9300 3305 Northland Arive Suite 500 Austin, Texas 78731 512-302-3403 (fax) 512-476-6685 ATTORNEY FOR DEFENDANT 4