HomeMy WebLinkAbout1988-01-26 Info Packet of 1/22V
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City of Iowa City
MEMORANDUM
DATE: January 22, 1988
TO: City Council
FROM: City Manager
RE: Material in Information Packet
Letter from Mayor McDonald to the President of the Iowa City School Board
inviting the Board's participation in discussions regarding the comprehensive 44
plan.
Memoranda from the City Manager:
a. Budget Meeting
b. Project Hard Times Bus Ticket Program Update
Copy of letter from City Manager to area legislators regarding publication
requirements for cities.
Memorandum from the Senior Planner regarding appointments to the Historic
Preservation Commission.
Memorandum from the City Clerk regarding executive session materials.
Copy of news release regarding information exchange sponsored by the Iowa
City Community Development•Block Grant Division.
C�
Calendar for February 1988. 5
Ltr. from City Assessor re copies of applications for the Iowa City Bd. of
Review and Iowa City Assessor's Examining Bd. /5.2
Agenda for meeting of the Iowa City Conference Bd.
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CITY OF IOWA CITY
CIVIC CENTER 410 E. WMS NGTON ST. IOWA UY. OVA 52240 (319) 356-5COC)
January 18, 1988
Ms. Lynne Cannon, President
Iowa City Community School District
509 S. Dubuque Street
Iowa City, Iowa 52240
Dear Lynne:
As you may be aware, the City's Planning and Zoning Commission is about
to undertake a review and offer reconnendations concerning the City's
comprehensive plan of development. Following a discussion at our most
recent City Council meeting, the City Council feels that it might be
helpful for a member of the School Board to participate in discussions
associated with the comprehensive plan. The purpose of this letter is to
extend such an invitation to you and/or your appointee. We expect the
process to begin in earnest in the next several months and your partici-
pation is welcomed.
If you would be willing to participate, please let me know.
Sincerely yours,
ohn McDonald
j Mayor
cc: City Council
Tom Scott '
City Manager
I Don Schmeiser
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City of Iowa City
MEMORANDUM
DATE: January 21, 1988
TO: Chairpersons of all Boards and Commissions
FROM: Stephen J. Atkins, City Manager
RE: Budget Meeting
The City Council has scheduled an informal meeting to continue the review
of the proposed budget on Monday, January 25, 1988, in the Council Chambers.
The meeting is scheduled to begin at 6:30 P.M. You and the members of your
board/commission are invited to attend. If you wish to make a presentation
to the Council, a time has been set aside beginning at 7:15 P.M. Your
remarks should be limited to five minutes. Please call my office if you do
intend to make a presentation.
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City of lows City
MEMORANDUM
Date: January 21, 1988
To: City Council
From: City Manager
Re: Project Hard Times Bus Ticket Program Update
Marge Penney, JCCOG Human Services Coordinator, is continuing to coordi-
nate the distribution of free bus tickets for the Project Hard Times
Program. As you may recall, beginning in FY88 the Transit System is no
longer receiving reimbursement for these tickets. Through the second
quarter ending December 30, 1987, the following number of tickets have
been distributed in FY88.
Agency
No. Distributed
Crisis Center 550
Department of Human Services 1200
Job Service 905
TOTAL 2655
In September, the Council approved increasing the maximum monthly allot-
ment for the Crisis Center from 75 to 100 tickets. Marge indicates that
this increase has apparently satisfied the demand for tickets at the
Crisis Center. The primary trip purpose for persons using these tickets
is to get to and from job interviews or Job Service.
tpl/9
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CITY OF IOWA CITY
CHIC CENTER 410 E. WASHINGTON ST. IOWA CITY, IOWA 52240 (319) 356-5000
January 22, 1988
The Honorable Mary Neuhauser
Representative
State Capitol
Des Moines, Iowa 50319
Dear Mary:
You may recall that the League of Iowa Municipalities received a petition
from some 180 city clerks supporting legislation that would modify the
current publication/notice requirements for municipalities. The request
was an effort to reduce costs by making optional the newspaper publication
of receipts and disbursements and a summary of proceedings, if a munici-
pality would prepare a pamphlet with the same information and make it
available to the public. Currently, cities larger than 150,000 population
have this flexibility in informing their citizens of the activities of
their city government.
The City of. Iowa City estimates that we spend $20,000-$30,000 per year on
newspaper advertising and related public notices. This legislation would
save the city government over $7,600 per year.
Your interest and support for this legislation would be appreciated.
Sincerely yours,
Stephe .IAfkiaS
City M ager
SJA/sp
cc: City Council
Marian Karr
P
Same letter to Minnette Doderer,
Robert Dvorsky, Jean Lloyd -Jones, and
Richard Varn
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City of Iowa City
MEMORANDUM
Date: January 21, 1988
To: City Council
From: Karin Franklin, Senior Planne /
Re: Appointments to the Historic Preservation Commission
The Council has before it consideration of two appointments to the
Historic Preservation Commission. Please be advised that in filling these
positions, two factors should be taken into consideration:
1. One appointment should be someone from the Woodlawn Historic Dis-
trict. The Iowa City Code Section 27-83(b) requires "at least one
resident of each designated area of historical significance [historic
district] shall be appointed to the Commission." One of the vacan-
cies created is by the Woodlawn representative.
2. Certified Local Government status requires that whenever possible,
expertise in the areas of architecture and history be provided on the
Commission. Currently a Commissioner with expertise in architecture
is lacking.
bc4-1
City of Iowa City
MEMORANDUM
Date: January 18, 1988
To: Mayor and City Council
From: Marian K. Karr, City Clerk
Re: Executive Session Materials
Effective immediately, the following procedure will be implemented by the
City Clerk's office re: executive session materials (i.e. tapes, memos,
etc.):
1. Any City Councilmember or staff member participating in that session will
have access to those records should subsequent need arise.
2. Anyone not participating in that session must receive approval to review
that session by the City Attorney or Legal Department.
3. All materials must be viewed in the City Clerk's office. No copies will
be made, unless requested by the City Manager or City Attorney. The
copied documents become the responsibility of the City Manager or City
Attorney, respectively.
bil/2
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CITY OF IOWA CITY
CIVIC CENTER 410 E. WASHINGTON ST. IOWA Cf1Y. IOVVA 52240 (310' 356-5COO
PRESS RELEASE
For more information, please contact Melody Rockwell, 356-5251.
FOR IMMEDIATE RELEASE
Would the City consider setting up a short-term revolving loan fund for
small contractors? What can the City do to increase the number of minor-
ity and women -owned businesses participating in housing rehab and public
works projects? What about bonding waivers? How do small firms with
limited funds effectively market their services? These questions and many
more were posed to City staff by small contractors attending the first of
two round table meetings last Tuesday night in the Senior Center.
Nearly 30 people attended the information exchange sponsored by the Iowa
City Community Development Block Grant Division. Speakers Kathryn Kurth
of the Small Business Development Center; Pam Barnes, City Housing Rehab
Officer; Rick Fosse, City Engineering staffperson; and Gene Jackson,
former Cedar Rapids EEO Officer, owner of a small construction company,
Unicorn Design, Inc., and consultant for the Iowa Targeted Small Business
Program for minority and women -owned businesses, presented strategies on
how small contractors could build their businesses.
Proo
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The second round table meeting is scheduled for Monday, January 25, from
6:30-8:30 p.m. at the Senior Center, 28 S. Linn Street. This meeting will
specifically feature Kathryn Kurth, SBDC, and Joe Studer of the Small
Business Administration, discussing grants, loans and bonding programs
available to small construction firms. Discussion with City staff on
increasing participation of minority and women -owned businesses in City -
funded projects has been scheduled as a major agenda item. For more
information, please contact Melody Rockwell at 356-5251 or Phyllis
Kilpatrick at 356-5131.
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From: Administrative Offices i
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)8AM-Ma istrate
2.7AM-12 noon -
9 LOAM-Staff Mtg.
+8AM-Magistrate
Court (Chambers)
Fire Department
(Conf Room)
Court (Chambers)
ypl,(_Fire Departmen
(Conf Room)
(Conf Room)
8AM-Fire Promotion
Panel (Conf Room)
7:30PM-Riverfront
7:30PM-Informal
Comm (Sr. Ctr.)
7:30PM-Formal P&Z
P&Z (Sr. Center)
(Chambers)
g
9 8:30AM-Housing
is LOAM-Staff Mtg.
18AM-Ma istrate
/a-
13
8AM-Magistrate
Appeals Board
(Conf Room)
Court (Chambers)
Court (chambers)
(Public Library)
4:30PM-Board of
9AM-Housinq Comm
Adjustment (Chamb
(Public Library)
5PM-Parks & Rao
6:30PM-Informal
Comm (Rec Center)
Council'(Chambers)7:30PM-Historic
•:30PM-Council
Preservation Comm
-(Sr. Center)
(Chambers)
168AM-Broadband
1710AM-Staff Mtg.
/88AM-Magistrate
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20
Telecommunication
Comm (Chambers)
(Conf Room)
Court (Chambers)
IPM-Bid Conference
HC L 2 DAY
(Conf Room)
4:OOPM-Design Revi
w
3:30PH-Committee
Committee (public
on Community Need
Library)
iSenioInnformalr Center)
7:30PM-Formal P&Z
7
(ChambAirport
P&Z (Senior Ctr)
7:30PCo
(Transt0,8AM-Ma
istrate
23
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A57
97
Court (Chambers)
LOAM-Staff Meeting
SAM-Magistrate
3PM-Senior Center
(Conf Room)
Court (Chambers)
Comm Sr. Center)
7PM-In ormal
7:30PM-Council
4PM-Library Board
Council (Chambers
(Chambers)
(Public Library)
7PM-Human Rights
Comm (Sr. Center)
2g
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8AM-Magistrate
O
Court (Chambers)
(p�
7:30PM-Informal
V '
P&Z (Sr. Center)
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OFFICE. 01-11'111?
IOWA CITY ASSESSOR
JOHNSON COUNTY ADIMINISTRATION BUILDING
January 21, 1988
Dear Conference Board Member:
DAN L. HUDSON
ASSESSCA
DENNIS BALDRIDGE
DEPUTY
CAROLYN BURKE
DEPUTY
Enclosed to go with the previously submitted information on the upcoming
Iowa City Conference Board meeting are Copies of the applications for the
following boards:
I. The Iowa City Board of Review
2. The Iowa City Assessor's Examining Board
(the City of Iowa City's member)
The Iowa City Community School District's representatives on the
Conference Board will make the nomination for their member on the Examining
Board at the Conference Board meeting on January 25, 1988.
Feel free to give me a call if you have any questions.
Sincerely,
Dan E, 'R�
Iowa City Assessor �
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enclosure
913 SOUTH DUBUQUE STREET • POST OhFICE BOX 1350 • IO1VA CITY, IOWA 522Nd
TELEPHONE: 319.350.5066
Ara.-
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Males: 5
Females: 0
January 25, 1988
BOARD OF REVIEW - One vacancy - Six-year term
January 1, 1988 - December 31, 1993
Jack Yanaush (served two full -terms)
110 Montrose Ave.
I
Gary L. Fink
4 Princeton Ct.
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- CITY OF IOWA CITY -
ADVISORY BOARD/COMMISSION APPLICATION FORM
Individuals serving on Boards/ Commis s ions play an important role in advising the
Council on matters of interest to our community and its future. Applicants must
reside in Iowa City.
The City Council announced Advisory Board/ Commission vacancies 90 days prior to
the date the appointment will be made. This period provides for a 30 -day advertis-
ing period and a 60 -day training period for new members. The training period allows
new members to become familiar with the responsibilities and duties of the advisory
board/commission before becoming a full voting member.
After a vacancy has been announced and the 30 -day advertising period has expired,
the Council reviews all applications during the informal work session. The appoint-
ment is announced at the next formal Council meeting. Appointees serve as unpaid
volunteers.
Council prefers that all applications must be submitted to the City Clerk no
later than one week prior to the announced appointment dates. PLEASE USE A BLACK
INK PEN.
THIS APPLICATION IS A PUBLIC DOCUMENT AND AS SUCH CAN BE REPRODUCED AND DISTRIBUTED
FOR THE PUBLIC. THIS APPLICATION WILL pBE CONSIDERED FOR 3 MONTHS ONLY.
ADVISORY BOARD/COMMISSION NAMET�uA C/Ty�/�{�(/7oF��J//cGUTERM
NAME41,fUK L. Y9Nf ,YH HOME ADDRESS //D/1%DrVTifaS6 /3
Is your home address (listed above) within the corporate limits of Iowa City?
OCCUPATION IFZE C EMPLOYER AS.sOC, Wr�N SEP/� -/ OE6Ee
PHONE NUMBER: HOMEBUSINESS �3IYJ 3S/
EXPERIENCE AND/OR ACTIVITIES WHICH YOU FEEL QUALIFY YOU FOR THIS POSITION:
egwc /%- ^6-rwER of 9oARD of 113g1j,5id /9/3 w All fit/"CrSSiNG
WHAT IS YOUR PRESENT KNOWLEDGE OF THIS ADVISORY BOARD?
S A-5 A- M A__Al61�R 00• T//E oW 4 C 7-Z
WHAT CONTRIBUTIONS DO YOU FEEL YOU CAN MAKE TO THIS ADVISORY BOARD (OR STATE REASON
FOR APPLYING)? /�% tu�NT�•F/OE VEd25 !N RHA('�SIA�G SShCES AND F/rtL-Fid
&AK A R9018a aF Bt;>•dF REUJE/d .7 FE41 aiyl_S !NE •17/6 /GllOa x.0 - LE �
/kcvo�ar� d�e.NF 2 �'sr�rc cru r�E map �ilr ✓a,�/rsoro ou.vrY, �9A�'/JS.
Specific attention should be directed to possible conflict of interest as defined in
Chapters 362.6, 403A.22 of the Code of Iowa. Should you be uncertain whether or not
a potential conflict of interest exists, contact the Legal Department. Will you
have a conflict of interest? _YES _ANO
If you are not selected, do you want to be notified? /Ay E$ NO ('
This application will be kept on file for 3 months and �qp
January? 107
MARIAN K. KARR
CITY CLERK (3)
automatically considered for any vacancy during that time.
I
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CITY OF IOWA CITY -
ADVISORY BOARD/COMMISSION APPLICATION FORM
individuals serving on Boards/Commissions play an important role in advising the
.:ouncil on matters of interest to our community and its future. Applicants must reside
in Iowa City.
The City Council announces Advisory Board/Commission vacancies 90 days prior to the
Lila the appointment will be made. This period provides for a 30 -day advertising period
ind a 60 -day training period for new members. The training period allows new members to
wc:ome familiar with the responsibilities and duties of the advisory board/commission
'—fore becoming a full voting member.
After a vacancy has been announced and the 30 -day advertising period has expired, the
,:auncil reviews all applications during the informal work session. The appointment is
announced at the next formal Council meeting. Appointees serve as unpaid volunteers.
Council prefers that all applications must be submitted to the City Clerk no later
'!),in one week prior to the announced appointment date. PLEASE USE A BLACK INK PEN.
THIS APPLICATION IS A PUBLIC DOCUMENT AND AS SUCH CAN BE REPRODUCED AND DISTRIBUTED FOR
THE PUBLIC. THIS APPLICATION WILL BE CONSIDERED FOR 3 MONTHS ONLY.
ADVISORY BOARD/COMMISSION NAME_%?Y)A);O Qr k7t lLI,1J TERM t1p VF1q /S
NAI-IEC�IZ(� L, 1-.fl.�jC HOt•IE ADDRESS./71�,E'jtlC,G--i2» C/u(wP_1
Is your home address (listed above) within the corporate lim 2ije
� i�C;
RS ty? )JS $
OCCUPATION ZCAL �< ��p IL EMPLOYE11L1 �1(y�1 1LFIf. A Akb 6521(!.
PHONE NUMBERS: HOME 3.3j -2-S( b BUSINESS . '1- (,>/2 i
EXPERIENCE AND/OR ACTIVITIES WHICH YOU FEEL QUALITY YOU FOR THIS POSITION:
FULL �)>7� �� �rv� ion /2�z t � > My s
WHAT IS YOUR PRESENT KNOWLEDGE OF THIS ADVISORY BOARD? .,///,2 1 T C n
WHAT CONTRIBUTIONS DO YOU FEEL YOU CAN MAKE TO THIS ADVISORY BOARD (OR STATE REASON
FOR APPLYING)? �C 11)-ke htZ f 0 7 A n n l In" ,-.... ,A
Specific attention should be directed to possible conflict of interest as defined in
:hapters 362.6, 403A.22 of the Code of Iowa. Should you be uncertain whether or not a
Potential conflict of interest exists, contact the Legal Dept. Will VnLLhavgla crfl It
if interest? _YES u Lf
If you are not selected, do you want to be notified? r/ YES _NO
this application will be kept on file for 3 months. 2 6 1987
FebruaUVAN K. KARR
CITY CLCRK (3)
/rA4011
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Females: 1
January 25, 1988
ASSESSOR'S EXAMINING BOARD - One vacancy - Six-year term
January 1, 1988 - December 31, 1993
Alan R. Bohanan
520 N. Dodge Street
- CITY OF IOWA CITY -
ADVISORY BOARD/COMMISSION APPLICATION FORM
Individuals serving on Boards /Comniss ions play an important role in advising the
Council on matters of interest to our community and its future. Applicants must
reside in Iowa City.
The City Council announced Advisory Board/Commission vacancies 90 days prior to
the date the appointment will be made. This period provides for a 30 -day advertis-
ing period and a 60 -day training period for new members. The training period allows
new members to become familiar with the responsibilities and duties of the advisory
board/commission before becoming a full voting member.
After a vacancy has been announced and the 30 -day advertising period has expired,
the Council reviews all applications during the informal work session. The appoint-
ment is announced at the next formal Council meeting. Appointees serve as unpaid
volunteers.
Council prefers that all applications must be submitted to the City Clerk no
later than one week prior to the announced appointment dates. PLEASE USE A BLACK
INK PEN.
THIS APPLICATION IS A PUBLIC DOCUMENT AND AS SUCH CAN BE REPRODUCED AND DISTRIBUTED
FOR THE PUBLIC. THIS APPLICATION WILL BE CONSIDERED FOR 3 MONTHS ONLY. ,
ADVISORY BOARD/COMMISSION NAME_ �CMe r,.4-
j�\hisS�� �cyS TERM
NAME_ �l o HOME ADDRESS S ,/c)a-'eo1C
Is your home address (listed above) within the corporate limits of Iowa City?
OCCUPATION ( EMPLOYERS c�\v,&T, Q0,r4
PHONE NUMBER: HOME 1 ¢f Z j2 BUSINESS '3 Vic( Z F
EXPERIENCE ANMD/OR ACTIVITIrES 14HICH YOU FEEL QUALIF Y�U FO� THIS POSITION:
'a•�s
r
(S YQUR PRESENT KNO14LEDGE OF THIS ADVISORY BOARD?
i� o.1J—r.�Q .
WHAT CONTRIBUTIONS DO YOU YpU FEEL CAN MAKE TO THIS ADVISORY BOARD (OR STATE
FOR APPLYING)? V1/ 4 Q j Aa „ A ,
Specific attention should be directed to possible conflict of interest as defined in
Chapters 362.6, 403A.22 of the Code of Iowa. Should you be uncertain whether or not
a potential conflict of interest exists, contact the Legal Department. Will you
have a conflict.of interest? _YES NO
If you are not selected, do you want to be notified? X YESNo
This This application will be kept on file for 3 months and U
automaticallyconsidered for J/1i11 91988
k J n duri = t time, January 1986
'_)n
, MARIAN K. KARR
CITY CLERK (3)
®saw
OPFICH 01:1,11E.
IONYA CITY ASSESSOR
JOHNSON COUNTY ADINUNISI'RATION BUILDING
January 18, 1988 DAN L. HUDSON
ASSESSOR
DENNIS BALORIDGE
Dear Conference Board Member: DEPUTY
CAROLYN BURKE
DEPUTY
The annual meeting of the Iowa City Conference Board for the consideration of
the Iowa City Assessor's FY 1989 budget is scheduled for Monday, January 25, 1988,
at 7:00 P.M. at the Iowa City Civic Center. Enclosed, so you may review the
information before the meeting are:
1. The Agenda.
2. The proposed budget.
3. The 1987 Annual Report which includes the program
division statement.
4. A copy of February 23, 1987 minutes.
Note that the amount to be raised by taxation is $73,112 more than required
last year. Please remember that last year we used close to $45,000 from a
contingency fund for court cases that was no longer needed. The increase
consists mostly of:
a. $ 7,050 for a 5% increase in salaries.
b. $ 5,360 to take care of the 27th pay period
which falls in FY 189.
c. $ 9,000 for part-time help for data entry,
a one-time need.
d. $ 5,100 for assessment rolls and postage for
same, a biennial need.
e. $43,622 less in the unencumbered balance, due
to last years use of contingency fund.
f. $ 2,980 net increase due to increase in FICA,
IPERS, Insurance and decrease in telephone
and miscellaneous expenses.
$73,112 Total Increase
The new construction that will be taxed for the first time in FY 189 will
produce approximately $4,060 for the City Assessor Assessment Expense Fund
and approximately $900 for the Special Appraisers Fund.
If you have any specific questions or wish to look at 'any of the supporting
o documents for this budget, feel free to call me at work at 356-6066 or at my
home at 338-6176.
Sincerely,, /
�C
Dan L. HudL * Hudson
son
Iowa City Assessor
913 SOUTH DUBUQUE STREET • POST OFFICE BOX 1350 • IONVA CITY, 101VA 5224 1
TELEPHONE: 319-356.6066
M
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January 15,1988
TO WHOM IT MAY CONCERN:
The Iowa City Conference Board will meet at 7:00 P.M. on Monday,
January 25, 1988 at the Iowa City Civic Center. The purpose
of the meeting is to discuss the Iowa City Assessors' proposed
budget for fiscal year 1989.
AGENDA:
1. Call meeting to order by the Chairperson.
2. Roll Call by taxing body.
3. Act on minutes of February 23, 1987 Conference
Board meeting.
4. Assessor presents proposed budget.
5. Discuss proposed budget.
6. Conference Board acts on proposed budget.
7. Set date for public hearing.
8. Appointment of School's Examining Board member.
9. Appointment of City's Examining Board member.
10. Appointment of Board of Review member.
11. Other business.
12. Adjourn.
Dan L. Hudson
Clerk, Conference Board
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ITEMIZED BUDGET - ASSESSMENT EXPENSE FUND
ITEM NO. EXPENDITURE FY 88 Fy 89
SALARIES
31 City Assessor $ 37,340 $ 39,210
32 First Deputy 29,870 31,360
32 Second Deputy 26,140 27,450
35 Plat Supervisor 22,330 23,450
35 Clerk 16,530 17,790
35 Part-time data entry 9.000
Sub -total 148,260
Adjustment for extra pay period 5.360
Total Salaries $132,210 $153,620
OTHER EXPENDITURES
34
Board of Review
$ 9,000
$ 9,000
36
37
Employer Share: FICA
10,220
11,540
Employer Share: IPERS
6,240
6,600
38
Mileage & Auto
500
600
39
40
Office Supplies, Post. & Tele.
8,800
13,600
Publications, Subscr. & Dues
1,000
1,000
41
Bonds & Workman's Comp.
1,200
1,200
42
Equipment Maintenance
200
X200
43
Appraisal Service
400
400
44
45
Insurance
Continuing Education
15,200
16,700
46
Appeals to Court
3,500
15,000
2,500
15,000
47
48
Schools & Conferences
1,500
2,500
49
Legal
Unemployment
2,000
2,000
50
Conference Board
2,000
0
2,000
51
Examining Board
30
0
30
52
Computer Charge
8.000
8.000
Total Other Expenditures
$ 84,790
$ 92,870
TOTAL BUDGET
$217,000
$246,490
UNENCUMBERED BALANCE
- 67,509
- 23.887
TO BE RAISED BY TAXATION
$149,491
$222,603
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BUDGET - SPECIAL APPRAISERS FUND
Mapping
TO BE RAISED BY TAXATION
GRAND TOTAL TO BE RAISED BY TAXATION
MAXIMUM LEVY ALLOWED
FY 88
$ 0
$ 0
$149,491
FY 89
$ 50,000
$ 50,000
$272,603
Maximum
assessment expense
fund 1,135,018,380 x .00027 =
$ 306,455
IPERS &
FICA Funds
=
18,140
Unemployment Compensation &
Tort Liability
4.000
Maximum
for assessment expense
fund =
$ 328,595
Maximum
special appraisers
fund 1,135,018,380 x .000405=
$ 459,680
Maximum
allowed without State
approval =
$ 788,275
Maximum
emergency fund 1,135,018,380
x .00027 =
$ 306,455
(Which requires State
Appeal Board Approval)
Maximum
that could be raised by taxation for FY 189 =
$1,094,730
LEVIES AND RATES SINCE 1980
Assessment Expense Fund Special Appraiser's Fund
Fiscal Year Amount Levied
Levy Rate Amount Levied
LeVV Rate
1979-80
$ 146,050
.26746 -------------
---------
1980-81
175,930
.29593 -------------
---------
1981-82
184,145
.30081 $ 61,000
.09592
1982-83
192,960
.28004 15,000
.02177
1983-84
201,186
.27000 98,868
.13000
1984-85
200,278
.22454 73,890
.08284
1985-86
181,958
.18905 -------------
---------
1986-87
186,780
.17616 -------------
---------
1987-88
149,491
.13953 -------------
---------
1988-89
222,603
.19612 50,000
.04405
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CITY CONFERENCE BOARD
FEBRUARY 23, 1987
City Conference Board: February 23, 1987, 7:05 P.M. in the Council
Chambers at the Civic Center. Mayor Bill Ambrisco presiding.
Iowa City Council. Members Present: Ambrisco, Baker, Courtney, Dickson,
McDonald, Strait, Zuber.
Johnson County Supervisors Present: Donnelly, Myers.
% Iowa City School Board Members Present: Gjerde,Jordison.
Others Present: Hudson, Atkins, Karr, Helling, Timmins.
Tape Recorded: Reel 87-C12, Side 2, 1-40.
Mayor Ambrisco stated that a quorum was present.
The City moved to accept the minutes of the last Conference Board
meeting, January 26, 1987, County seconded, and it was passed, 3/0.
Mayor Ambrisco declared the public hearinq open. Tnere being no comment
from the public, the public hearing was declared closed.
The City moved to adopt the proposed budget as published in the Iona City
Press Citizen on February 4, 1987, it was seconded by the County.
Motion carried unanimously, 3/0.
A short discussion was held concerning a future combined meeting with
the County Conference Board about mapping.
There being no further business, it was moved by the County, seconded by
the City, to adjourn at 7:10 P.M. Motion carried unanimously, 3/0.
p_.�/. o.-._
Dan socn, Clerk, City Conference Board
®�Wo
IOWA CITY
CITY ASSESSOR'S OFFICE
1987 ANNUAL REPORT
d
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1987 REPORT
OFFICE OF IOWA CITY ASSESSOR
TABLE OF CONTENTS
Table of Contents
Iowa City Conference Board
Staff of City Assessor's Office, Members of
Board of Review and Examining Board
Report of City Assessor
Abstract for 1987 Iowa City Assessments
Exempt Property as of July 1, 1987
Comparison of Values with Rollback Applied
Comparison of Residential, Commercial and Industrial
Values
Top Taxpayers for Iowa City
i
Comparative Millage Rates
Iowa City Assessors Program Division Statement FY 189
1
1
2
3
4-7
8
8
9-11
12-13
14
15
16-19
IOWA CITY CONFERENCE BOARD
IOWA CITY - CITY COUNCIL
William Ambrisco, Mayor
Larry Baker
Darrel Courtney
Kate Dickson
John McDonald
George Strait
Ernest Zuber
IOWA CITY COMMUNITY SCHOOL BOARD
Lynne Cannon, President
Connie Champion
Jay Christensen-Szalanski
Betsy Hawtrey
Frances Malloy
m
Orville Townsend
Ellen Widiss
JOHNSON COUNTY BOARD OF SUPERVISORS
Betty Ockenfels, Chairperson
Robert Burns
Harold Donnelly
Richard Myers
Donald Sehr
IOWA DEPARTMENT OF REVENUE AND FINANCE
Gerald D. Bair - Director, Iowa Department of Revenue and Finance
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STAFF OF CITY ASSESSOR'S OFFICE
MEMBERS OF BOARD OF REVIEW AND EXAMINING BOARD
IOWA CITY, IOWA
1987
Dan L. Hudson
City Assessor Appt. 1984 through 1989
Dennis J. Baldridge
First Deputy
Carolyn R. Burke
Second Deputy
Jerry L. Denison
Plat Supervisor
Dorothy F. Gerdes
Clerk
IOWA CITY BOARD OF REVIEW
Charles A. McComas, Jr., Chairman
William J.
Appt.
1984 through 1989
Doherty
Gregory J. Downes
Appt.
1985 through 1990
Keith A. Wymore
Appt.
1983 through 1988
Jack L. Yanaush
Appt.
1986 through 1991
William F.
Appt.
1982 through 1987
White, Clerk
IOWA CITY EXAMINING BOARD
i
Alan R. Bohanan
D. Keith Borchart
Appt.
1982 through 1987
Patricia Sueppel
Appt. 1982 through 1987
Appt. 1986 through 1991
LEGAL COUNSEL
Terrence L. Timmins - City Attorney
Richard J. Boyle - Assistant City Attorney
3
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TO: Members of the Iowa City Conference Board
FROM: Dan L. Hudson, Iowa City Assessor
SUBJECT: 1987 Annual Report - Issued Dec. 28, 1987
The following report covers the activities of this office
from January 1, 1987 to date of issue.
VALUATIONS
While 1987 was a real estate revaluation year, the sales
information indicated that our assessments were within the
5% tolerance allowed by the Iowa Department of Revenue and
Finance. There were some internal value changes made on
some types or neighborhoods of property, the largest being
the reduction of some condominiums which have been selling
for much reduced prices and the increase in value of the
shopping malls due to recent sales. Many assessments
remained at their 1985 values due to the level economy.
There was approximately 7.75 million dollars of new
residential construction, 6.5 million dollars of new
commercial construction and 1.5 million dollars of new
industrial construction added to the rolls for 1987. The
468 residential deed sales for the first 9 months of 1987
gives us a median ratio (assessed value vs sales price) of
94.6% as compared to 95.3% for the whole year of 1986. This
shows that the selling prices of homes have increased very
little since last year. Iowa City's overall level of
assessment was once again substantiated as correct by the
Department of Revenue and Finance by the fact that the only
equalization order for Iowa City was the expected 15%
reduction in agricultural property which amounted to
approximately $500,000.
COURT CASES
There were 4 new appeals to District Court filed in 1987
involving 2 commercial and 5 residential properties. Of the
13 appeals involving 17 parcels filed in 1986, 3 appeals
involving 3 parcels were refiled in 1987. Of the 4 new
appeals, one involving 4 residential properties was
dismissed by the District Court and one involving one
commercial property has been scheduled for trial in late
February, 1988. A hearing for a motion for summary
judgement was held for one of the 1986 appeals and was
decided in favor of the Board of Review. One of the 3
appeals refiled in 1987 is currently being considered for
settlement, thus leaving only 4 appeals actively awaiting
disposition. A verdict from last years appeal of a
District Court decision has not been received.
4
BOARD OF REVIEW
The Board of Review was in session from May 1 through June 1,
the day of adjournment. The Board had 111 protests filed
with 74 being upheld and 37 denied. The total value of real
estate being protested was $67,312,874 with a total
requested reduction of $14,998,470. The Board allowed a
total reduction of $4,639,450. While this reduction seems
large, $3,555,380 of this was on 3 large commercial
properties which still had a combined increase of $6,583,060
after the reduction. The Board did not have to meet in
October for an equalization session because the only order
received from the Department of Revenue and Finance was the
expected 15% reduction in agricultural property.
CONTINUING EDUCATION
Continuing education is a requirement for the assessor and
deputies for their reappointment to their positions. I feel
it is also good for the other employees to attend some
classes so they can adequately respond to inquiries and
questions.
The Assessor attended the following courses and conferences
during 1987:
ISAA School of Instruction 10.5 C.E. hrs.
IAAO Course 202 -Income Course II 30.0 C.E. hrs. T
The First Deputy attended the following courses and conferences
.;, during 1987:
NCRAAO Conference 7.5 C.E. hrs.
ISAA Annual School of Instruction 10.5 C.E. hrs.
The Second Deputy attended the following courses and conferences
during 1987:
NCRAAO Conference 7.5 C.E. hrs.
ISAA Annual School of Instruction 10.5 C.E. hrs.
NEW LEGISLATION
SF 195- Requires State Board of Tax Review to act on appeals
within 60 days of hearing.
SF 264- Allows the assessor and board of review to revoke
property tax exemptions.
SF 519- Allows a city council to pass a resolution allowing for
a late signing of an urban revitalization tax exemption.
HF 374- Bill makes small changes in a number of existing laws
on exemptions and credits, assessors' education and
board of review sessions.
HF 590- Requires federal agencies that transfer real property
to file declaration of value forms.
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PROPOSED MAPPING
The conclusion from the presentation about mapping during
last springs combined Conference Board meeting is to use an
experienced mapping firm. This opinion is further
substantiated by our survey of the 113 assessing
jurisdictions in Iowa. Responses were received from 102
jurisdictions with 47 having modern mapping systems.
Statewide there seemed to be a greater level of satisfaction
with experienced mapping companies. While 34 of the 47
systems were done by specialized mapping companies, only one
moderately negative response on a partially completed
project was received about them.
Tax maps that are properly researched and drawn will become
the jurisdictions most important real estate administration
tool. A new mapping system is not a copy of old plats. If
old plats are copied, the only thing new is the paper, all
errors are perpetuated. A new mapping system is designed to
last for many years into the future, so the value can be
spread over many years.
Briefly some of the benefits mentioned in the survey are:
1. Easy and positive identification of property since
parcel numbers are arranged geographically.
2. A great help for public relations, all of the
information is shown on one set of drawings so you
don't have to send taxpayers to other offices seeking
information.
3. Becomes the basis for future computerization of the
mapping which would make maintenance easier to do
locally.
4. A more accurate inventory of property all at a uniform
scale.
5. Mapping shows location of structures in relation to
property lines.
6. Ties property tax information to a mapping system
which can be used to easily show taxpayers.
7. Inexpensive copies for the public and when making
changes on plats.
8. Better control of changes, transfers, splits, etc. and
ease in locating property.
9. Verifying and correcting acreage of unsurveyed parcels
resulting in better equity.
10. Maps are well used by other governmental agencies.
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Listed below are what I feel are the most crucial reasons to
acquire mapping:
1. The existing maps for Iowa City are based on 35 year
old maps which are deteriorating and which are drawn
to many varying scales due to the many changes and
additions over this time period. Something is going
to have to be done in the near future.
2. A modern mapping system would allow us to better
serve the public. Hardly a day goes by when modern
mapping would not have improved our service to the
public. Studies by the Institute of Public
Affairs have verified that over 80% of all public
visits and phone calls to the courthouse are
property related.
3. Permanent parcel numbers would locate property
geographically unlike the current random numbering
system.
4. The permanent parcel numbers can be used instead of
descriptions for tax purposes.
While the cost of this mapping system for the 14,500 parcels
in Iowa City would be approximately $200,000, this can be
broken down into the following costs to the taxpayer:
Average house valued at $67,640 would pay $2.50 per
year for 4 years.
A commercial or industrial property valued at $300,000
would pay $13.00 per year for 4 years.
A 40 acre tract of agricultural land valued at the average
per acre value of $625 would pay $1.00 per year for 4 years.
So you can see that the annual cost to a property owner will
be very slight if spread over 4 years. The mapping
companies will allow the payments to be made over a 3-4 year
period, so it would be practical to start putting money into
a fund for this purpose.
APPRECIATION
My staff and I would like to thank the Conference Board, the
Board of Review, the City Attorney and his assistants, and the
City Staff for their assistance, cooperation and confidence
during the past year. I would also like to recognize and thank
my staff at this time for their part in establishing and main-
taining the professional standards of the office.
7
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1987 ABSTRACT OF ASSESSMENT FOR IOWA CITY
Value of Agricultural land and structures
$ 2,815,775
Value of Residential Dwellings on
Agricultural Realty
1,208,010
Value of Residential Lots & Buildings 745, 381 060
Value of Commercial Lots & Buildings 396,742,189
Value of Industrial Lots & Buildings 31296,340
Value of Industrial Machinery & Commercial
Equipment as Real Estate 38,819,952
*Actual Value of all Real Estate
$1,216,263,326
* All the above values are based on the 1987 abstract as
reported to the Iowa Department of Revenue and Finance July 1,
1987. The 1987 values for Railroad and Utility Property are
supplied to the Auditor by the Iowa State Department of Revenue
and Finance and are not available at this time. The value of
utilities and railroads in Iowa City for 1986 was $67,296,919.
EXEMPT PROPERTY IN IOWA CITY FOR 1987
Religious Institutions $ 25,286,430
Charitable and Benevolent Societies
32,995,190
Educational Institutions
119,320
Low Rent Housing
3,927,420
Associations of War Veterans
238,210
Pollution Control
52,436
Forest and Fruit
263,905
Partial Industrial
3,040,380
University Of Iowa (As reported by SUI) 392,050,327
B
TOTAL $ 457,973,618
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VALUE COMPARISONS WITH ROLLBACKS APPLIED
STATE STATE
YEAR ORDERS TYPE VALUE ROLLBACK
1978* Agricultural $ 2,168,341
Ag Dwellings 766,750
Residential 362,260,123
Commercial 174,322,260
Industrial 13,864,630
M. & E. 16,112,131
1979
1980
8%
+34$
+ 9$
1981* +27$
TOTAL $569,494,235
Agricultural
Ag Dwellings
Residential
Commercial
Industrial
M. & E.
TOTAL
Agricultural
Ag Dwellings
Residential
Commercial
Industrial
M. & E.
TOTAL
Agricultural
Ag Dwellings
Residential
Commercial
Industrial
M. & E.
TOTAL
Pi
2,033,486
707,627
500,939,124
197,369,090
14,286,490
20,434,123
$735,769,940
1,951,348
676,859
517,484,797
203,280,646
14,557,630
23,844,555
$761,795,835
2,709,516
1,282,450
567,708,490
241,461,259
18,061,000
23,896,352
$855,119,067
.962480
.962480
.782516
1.0
1.0
1.0
.946706
.946706
.643801
.889872
1.0
1.0
.990951
.990951
.667355
.931854
1.0
1.0
.957039
.647793
.647793
.878423
.969619
1.0
ADJ.
VALUE
$ 2,086,985
737,982
283,474,342
174,322,260
13,864,630
16,112,131
$490,598,330
1,925,113
669,915
322,505,109
175,633,227
14,286,490
20,434,123
$535,453,977
1,933,690
670,734
345,346,067
189,427,883
14,557,630
23,844,555
$575,780,559
2,593,112
830,762
367,757,586
212,105,124
17,512,289
23,896,352
$624,695,225
VALUE COMPARISONS CONT.
STATE
YEAR ORDER
1982
1983* +36%
1984
1985*
u
TYPE
Agricultural
Ag Dwellings
Residential
Commercial
Industrial
M. & E.
TOTAL
Agricultural
Ag Dwellings
Residential
commercial
Industrial
**M. & E.
TOTAL
Agricultural
Ag Dwellings
Residential
Commercial
Industrial
**M. & E.
TOTAL
Agricultural
Ag Dwellings
Residential
Commercial
Industrial
**M. & E.
TOTAL
VALUE
2,715,327
1,273,010
578,185,848
248,471,689
19,037,660
33,688,245
$883,371,779
3,687,530
1,458,620
665,822,880
309,092,490
27,788,340
31,053,824
$1,038,903,684
3,585,908
1,480,680
686,797,678
334,805,992
28,430,500
28,913,025
$1,084,013,783
3,503,787
1,269,610
724,508,730
369,476,553
29,145,510
29,306,071
$1,157,210,261
STATE
ROLLBACK
.995711
.672223
.672223
.916331
1.0
1.0
.865024
.698754
.698754
.917230
.974567
1.0
.900058
.724832
.724832
.954242
1.0
1.0
.935922
.756481
.756481
.987948
1.0
1.0
ADJ.
VALUE
2,703,681
855,747
388,669,825
227,682,311
19,037,660
33,688,245
$672,637,469
3,189,802
1,019,217
465,246,401
283,508,905
27,081,599
31,053,824
$811,099,748
3,227,525
1,073,244
497,812,935
319,485,939
28,430,500
28,913,025
$878,943,168
3,279,271
960,436
548,077,089
365,023,621
29,145,510
29,306,071
$975,791,998
10 A AMW lb
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VALUE COMPARISONS CONT.
STATE
YEAR ORDER TYPE
VALUE
1986 Agricultural
3,289,203
Ag Dwelling
1,208,010
Residential
734,394,558
Commercial
376,014,043
Industrial
31,458,600
**M. & E.
32,720,338
TOTAL $1,179,084,752
STATE ADJ.
ROLLBACK VALUE
1.0
3,289,203
.773604
934,521
.773604
568,130,568
1.0
376,014,043
1.0
31,458,600
1.0
32,720,338
1987* —15% Agricultural
2,815,775
1.0
Ag Dwelling
1,208,010
.805966
Residential
745,381,060
.805966
Commercial
396,742,189
1.0
Industrial
31,296,340
1.0
**M. & E.
38,819,952
1.0
TOTAL
$1,216,263,326
$1,012,547,273
2,815,775
973,615
600,751,791
396,742,189
31,296,340
38,819,952
$1,071,399,662
The adj. values given are not exact but are meant to give
a representation of the growth of Iowa City's tax base.
* Reassessment year
**New acquisitions of computers and industrial machinery assessed
at 30% of cost beginning in 1983.
V'
COMPARISON OF RESIDENTIAL, COMMERCIAL
ASSESSED VALUES
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APT
OTHER
YEAR
RESIDENTIAL
E
COMMERCIAL
$
COMMERCIAL
%
1978
362,260,123
60.3
1979
500,939,124
65.3
1980
517,484,797
65.3
1981
567,708,490
64.1
1982
578,185,848
63.2
99,388,876
10.9
149,082,813
16.3
1983
665,822,880
62.2
125,352,040
11.7
183,740,450
17.2
1984
686,797,678
61.0
141,599,710
12.6
193,206,282
17.2
1985
724,508,730
60.2
62,129,009
13.5
207,347,544
17.2
1986
734,394,558
61.4
165,055,059
13.8
210,958,986
17.6
1987
745,381,060
60.3
165,031,689
13.4
236,578,300
19.2
TAXABLE
VALUES
1978
283,474,342
54.3
1979
322,505,109
56.9
1980
345,346,067
56.9
1981
367,757,586
56.1
1982
388,669,825
55.2
91,073,108
12.9
136,609,203
19.4
1983
465,246,401
55.2
114,976,652
13.7
168,532,253
20.0
1984
497,812,935
54.1
135,120,390
14.7
184,365,549
20.0
1985
548,077,089
53.6
160,175,030
15.7
204,848,591
20.0
1986
568,130,568
55.2
165,055,059
16.0
210,958,986
20.5
1987
600,751,791
55.1
165,031,689
15.1
236,578,300
21.7
* Prior
to 1982 the
breakdown of commercial
apt.
& commercial
other
** Personal
Property
is no
longer included
in this
total.
12
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AND INDUSTRIAL VALUES
TOTAL
COMMERCIAL
I
INDUSTRIAL
$
OTHER
$
174,322,260
29.0
25,863,855
4.3
38,176,534
6.4
197,369,090
25.8
29,942,864
3.9
38,647,401
5.0
203,280,646
25.6
31,514,293
4.0
40,644,636
5.1
241,461,259
27.2
33,244,551
3.8
43,861,768
4.9
248,471,689
27.2
42,764,895
4.7
45,128,282
4.9
309,092,490
28.9
51,406,480
4.8
43,709,714
4.1
334,805,992
29.8
60,793,394
5.4
42,534,924
3.8
369,476,553
30.7
67,615,591
5.6
41,954,152
3.5
376,014,043
31.4
74,181,825
6.2
11,443,811
1.0 **
401,609,989
32.6
76,857,584
6.2
11,513,716
0.9 **
174,322,260
33.4
25,863,855
5.0
38,066,410
7.3
175,633,227
31.0
29,942,864
5.3
38,501,316
6.8
189,427,883
31.2
31,514,293
5.2
40,620,853
6.7
212,105,124
32.3
32,695,840
5.0
43,293,676
6.6
227,682,311
32.3
42,764,895
6.1
44,699,373
6.4
283,508,905
33.7
50,699,739
6.0
42,772,586
5.1
319,485,939
34.7
60,793,394
6.6
42,176,541
4.6
365,023,621
35.7
67,615,591
6.6
41,420,462
4.1
376,014,043
36.5
74,181,825
7.2
11,170,322
1.1 **
401,609,989
36.8
76,857,584
7.1
11,279,321
1.0 **
is not available, total commercial
value
is shown.
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1987 TOP TAXPAYERS
EXCLUDING UTILITIES ASSESSED BY
THE STATE
RANK
NAME
TAXABLE VALUE
1
Old Capitol Mall
$15,601,080
2
James & Loretta Clark
14,968,691
3
Procter & Gamble
13,508,675
4
Southgate Development
12,254,597
5
Oral-B Laboratories
10,920,866
6
H.P. Smith
10,675,237
7
American College Testing
10,043,682
8
Sycamore Mall
8,601,200
9
N.C.S. Learning Corp.
8,090,777
10
Holiday Inn
7,903,730
11
Seville Corp.
7,363,005
12
Sheller -Globe
7,137,737
13
Thomas & Betts
6,696,285
14
Moore Business Forms
6,501,800
15
H.J. Heinz warehouse
5,106,848
16
Lakeside Apartments
5,017,450
17
Iowa State Bank
4,753,251
18
Bon -Aire & Tom Alberhasky
4,669 230
19
Mark IV Apartments
4,492,280
20
Hawkeye Real Estate Investment
4,391,900
21
Towncrest Investment Assoc.
4,187,003
22
HyVee
3,817,389
23
Edwin & Ethel Barker
3,500,000
24
Ken, Shirley & Kurt Renshaw
3,346,968
25
Highlander Partnership
3,285,950
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COMPARISON OF TAX RATE PER THOUSAND AS COMPILED BY THE CITY
ASSESSOR'S OFFICE, DES MOINES, IOWA.
CITY
TAX RATE PAYABLE IN•
1985-86
1986-87
1987-88
AMES
26.91170
26.76482
25.83204
CEDAR RAPIDS
31.43024
31.46124
31.79174
CLINTON
31.14527
30.41426
30.68035
DAVENPORT
34.00984
34.76404
35.26983
DES MOINES
37.60348
38.78640
38.19692
DUBUQUE
33.74401
33.09961
31.87921
FT. DODGE
31.95539
32.28426
31.21233
FT. MADISON
28.91496
29.29671
30.62271
IOWA CITY
27.48065
27.35531
27.86634
KEOKUK
32.71196
33.96449
33.97723
MARSHALLTOWN
32.06193
31.09215
31.29024
MASON CITY
28.53992
27.94207
28.72779
NEWTON
30.06012
31.92587
31.81145
SIOUX CITY
37.85616
37.89929
34.78663
15 /
IOWA CITY ASSESSORS PROGRAM DIVISION STATEMENT FY '89
DIVISION PURPOSE:
The purpose of the Iowa City Assessors Office is to find, list
and value for tax purposes, all real and personal property in
Iowa city and maintain records for all parcels in Iowa City.
DIVISION GOALS:
To establish values on all commercial, industrial, agricultural
and residential property within the City of Iowa city in the most
equitable manner based on actual physical aspects of the property
and all the pertinent sales data available; to improve the
efficiency by which these assessments are made; to provide prompt
and courteous response to all inquiries for information.
GENERAL DIVISION OBJECTIVES:
1. Receive calls and inquiries and dispense information
efficiently and on a timely basis.
2. complete all daily record changes and related duties as
received.
9. On a quarterly basis, review in the field all new con-
struction and demolitions and by January .1, 1989, make
final review of said construction and demolition.
4. Prepare forms and get signatures for all new homestead
and military credits by July 1, 1989.
5. Remove all homestead and military credits from the
permanent file for those who are no longer to receive
the credit by July 1, 1989.
6. Prepare and get signatures on all other new annual forms,
making sure they are in compliance with all laws and
rules, by their statutory dates.
16
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GENERAL DIVISION OBJECTIVES CONT
7. Accept formal written protests for the Board of Review
from April 16 to May 5, 1989, and coordinate the Board
of Review meetings during May 1989.
8. Hold preliminary meetings and public hearings to adopt
the annual budget by March 15, 1989.
9. Prepare and submit annual abstract by July 1, 1989.
10. Prepare and distribute to Conference Board members the
annual report by December 31, 1988.
NEW DIVISION OBJECTIVES:
iII1. Continue the program started in 1985 in which we are
physically inspecting the properties which vanguard I
was unable to inspect on the interior.
2. Input property record card data on the new valuation
program so that in the future our residential
computations can be computer generated.
3. Design and implement programs on the office micro-
computer.
4. Review sales as they occur for all classes of property
so we may complete our biennial reassessment for 1989,
making sure our values stay at the mandated level.
5. Look into acquiring new mapping to replace our antiquated
and deteriorating mapping. This would be a joint effort
with the Johnson County Assessor and the mapping would
be used by the Johnson County Auditor along with the
staff of Iowa City and Johnson County.
17
ME
V
PERFORMANCE MEASUREMENTS:
The median sales ratio (median) is the middle sales ratio and a
measure of the % of our assessment to the actual sales prices.
The coefficient of dispersion (C.O.D.) is a measure of assessment
uniformity based on the degree to which individual sales ratios
vary from the median sales ratio.
The goal of the Iowa City Assessor is to keep this C.O.D.
below 10. A C.O.D. of 10 is considered excellent and
attained each year by only 3 to 5% of the 113 assessing
jurisdictions in Iowa.
The following table shows the median, C.O.D., and the number of
deed sales for Iowa City residential property since the
assessments went to the 100% level in 1975.
*Data based on 1st 9 months only.
18
H
YEAR
MEDIAN
C.O.D.
NO. OF SALES
Assessment
year
1975
87.10
10.36
682
1976
76.30
11.38
681
1977
65.10
12.10
840
Assessment
year
1978
74.70
9.83
639
State orders
1979
91.80
9.40
551
1980
87.85
8.69
394
Assessment
year
1981
88.90
8.74
393
1982
87.30
9.38
299
Assessment
year
1983
94.00
7.19
544
1984
92.65
7.97
447
Assessment
year
1985
96.15
8.27
448
1986
95.30
9.02
513
Assessment
year
*1987
94.60
9.16
468
*Data based on 1st 9 months only.
18
H
u
M
The following is a tabulation of the commercial properties
for the same period.
YEAR
Assessment year
1975
NO. OF SALES
1976
84.30
1977
Assessment year
1978
State orders
1979
62.90
1980
Assessment year
1981
13.49
1982
Assessment year
1983
15
1984
Assessment year
1985
87.55
10.07
14
1986
Assessment year
*1987
*First 9 months
only.
MEDIAN
C.O.D.
NO. OF SALES
84.30
19.75
14
72.30
13.19
18
62.90
28.20
27
84.60
13.49
12
78.00
16.66
15
80.85
22.69
12
87.55
10.07
14
78.00
10.25
8
87.85
10.58
26
80.32
18.16
14
82.00
12.63
16
98.20
14.21
15
98.67
17.00
21
Because of the small number of sales, one or two bad sales
can greatly influence the performance measurements,
therefore creating more fluctuation in the measurements.
DIVISION ANALYSIS:
While the program division statement is on the fiscal year, the
remainder of the annual report is based on the assessment year
which is the calendar year. The annual report has more meaning
when based on the assessment year, since the state equalization
orders come in a different fiscal year than the biennial
reappraisal which the orders are to equalize.
19