LOUISIANA TAX COMMISSION
Minutes
of
Open Meeting
Tuesday, April 26, 2011
5420 Corporate Boulevard, Suite 107
Baton Rouge, Louisiana 70808
COMMISSION MEMBERS PRESENT
Pete Peters-Chairman
Paul Hargrove– Commission Member
Belinda B. Hazel– Commission Member
Kenneth P. Naquin, Jr. – Vice Chair
Joey Vercher – Commission Member
*constituting a quorum
COMMISSION MEMBERS ABSENT
None
STAFF PRESENT
Charles Abels-Administrator
Jeffrey Crosby – Appraisal Director
Mike Allen – Appraisal Assistant Director
Tanasha Malveaux- Administrative Coordinator
Randy Harrington- Staff Appraiser
Reid Huval - Staff Appraiser
Robert Hoffman- Special Counsel to the LTC
Chairman Peters called the meeting to order at 10:11A.M., and the roll was called.
APPEALS
Chairman Peters called all individuals who would be testifying to present themselves to be sworn in.
Mr. Hoffman swore in the individuals who would provide testimony for the appeals.
Pre-Hearing Motions
Assessor’s Motions
Galen Brown, attorney for Orleans Parish Assessor’s Office, introduced into the record their motion to request for continuance for appeals of Venture I & II: Classic Construction LLC due to his late retainment.
Pierre Walker, attorney for the taxpayer Venture I & II: Classic Construction LLC, stated his opposition to the request for continuance.
Commissioner Vercher offered a motion deny the request for continuance and proceed to hear the matter, seconded by Commissioner Hargrove.
Yeas Nays
Mr. Hargrove None
Ms. Hazel
Mr. Naquin
Mr. Vercher
Mr. Peters
Motion carried.
Appeal of Venture I Classic Construction, LLC v. Orleans Parish Board of Review, Docket Nos. 10-22173-029 thru 10-22173-053
Pierre Walker, attorney for the taxpayer Venture I & II: Classic Construction LLC, gave his opening statements and entered into the record the pre-filed taxpayer exhibits. The Commission accepted into the record the taxpayer’s exhibits as Taxpayer Exhibits I en globo. Through discussion with the taxpayer, Assessor’s office, and the Commission, it was then decided that a motion would be needed to consolidate the appeals.
Commissioner Hargrove offered a motion to consolidate Appeal of Venture I: Classic Construction, LLC Docket Nos. 10-22173-029 thru 10-22173-053 with Appeal of Venture II: Classic Construction, LLC Docket Nos. 10-22173-054 thru 10-22173-081. The motion was seconded by Commissioner Vercher.
Yeas Nays
Mr. Hargrove None
Ms. Hazel
Mr. Naquin
Mr. Vercher
Mr. Peters
Motion carried.
Mr. Joseph Stebbins, manager of Classic Constructions, LLC, offered testimony on behalf of Venture I & II. He was then cross-examined by Mr. Galen Brown, attorney for Orleans Parish Assessor’s Office, and also, the Commissioner Hazel asked several questions.
Mr. Walker then requested if he could interrogate the LTC Staff Appraisers who were assigned to the properties. Mr. Randy Harrington, LTC staff appraiser, spoke on behalf of himself and Mr. Reid Huval, another LTC Staff Appraiser who worked with him to conduct and produce the LTC appraisal report. Mr. Harrington provided testimony on their appraisal report of value for the subject properties. The Commission accepted into the record the LTC appraisal report as LTC Staff Exhibit 1. Mr. Galen Brown cross-examined the appraisers.
Ms. Jacquelyn Frick, Orleans Parish Assessor’s Appraiser, was then asked by Mr. Brown to provide testimony on the subject properties. Ms. Frick provided letters exchanged between the Assessor’s office and Mr. Stebbins as exhibits. The Commission accepted into the record the exhibits as Assessor’s Exhibits 1 & 2. Mr. Walker and the Commissioners had additional questions for Ms. Frick.
Chairman Peters reiterated that the testimony provided by the witness applied to the appeals of Venture I & II, excluding the appraisal reports and any financial statements. The Commission entertained rebuttal comments, and closing remarks by all parties.
Commissioner Hargrove offered a motion to accept the Fair Market Value as provided by the LTC Staff Appraisal Report for Venture I, Docket Nos. 10-22173-029 thru 10-22173-053 (See Attachment 1), seconded by Commissioner Naquin.
Yeas Nays
Mr. Hargrove None
Ms. Hazel
Mr. Naquin
Mr. Vercher
Mr. Peters
Motion carried.
Commissioner Hargrove offered a motion to accept the Fair Market Value as provided by the LTC Staff Appraisal Report for Venture II, Docket Nos. 10-22173-054 thru 10-22173-081 (See Attachment 2), seconded by Commissioner Naquin.
Yeas Nays
Mr. Hargrove None
Ms. Hazel
Mr. Naquin
Mr. Vercher
Mr. Peters
Motion carried.
APPROVAL OF MINUTES OF MEETING
Tanasha Malveaux of the LTC presented the Minutes of the Meeting for November 30, 2010. Commissioner Naquin offered a motion to accept the Minutes of Meeting of November 30, 2010. Commissioner Hargrove seconded the motion.
Yeas Nays
Mr. Hargrove None
Ms. Hazel
Mr. Naquin
Motion carried.
Tanasha Malveaux presented the Minutes of the Meeting for March 01, 2011. Commissioner Naquin offered a motion to accept the Minutes of Meeting of March 01, 2011. Commissioner Vercher seconded the motion.
Yeas Nays
Ms. Hazel None
Mr. Naquin
Mr. Vercher
Motion carried.
Tanasha Malveaux of the LTC presented the Minutes of the Meeting for April 12, 2011. Commissioner Naquin offered a motion to accept the Minutes of Meeting of April 12, 2011. Commissioner Hazel seconded the motion.
Yeas Nays
Ms. Hazel None
Mr. Naquin
Mr. Vercher
Motion carried.
Tanasha Malveaux presented the Minutes of the Meeting for April 19, 2011. Commissioner Vercher offered a motion to accept the Minutes of Meeting of April 19, 2011. Commissioner Naquin seconded the motion.
Yeas Nays
Mr. Hargrove None
Mr. Naquin
Mr. Vercher
Mr. Peters
Motion carried.
CONSIDERATION OF CHANGE ORDERS
Ms. Tanasha Malveaux of the LTC presented the change orders submitted for the April 26, 2011 meeting. Commissioner Naquin offered a motion, seconded by Commissioner Hargrove to accept the change orders as submitted by staff.
Approve 883
Deny 04
Total 887
Yeas Nays
Mr. Hargrove None
Ms. Hazel
Mr. Naquin
Mr. Vercher
Mr. Peters
Motion carried.
CONSIDERATION OF ANY OTHER MATTERS THAT MAY COME BEFORE THE COMMISSION
ADJOURNMENT
There being no other business to come before the Commission, Commissioner Hazel offered a motion, seconded by Commissioner Naquin to adjourn.
Yeas Nays
Mr. Hargrove None
Ms. Hazel
Mr. Naquin
Mr. Vercher
Mr. Peters
Motion carried
The meeting was adjourned at 2:19 P.M.
______
Pete Peters, Chairman
District 2
______
Belinda Hazel, Commission Member
District 1
______
Kenneth P. Naquin, Jr. Commission Member
District 3
______
Joey Vercher, Commission Member
District 4
______
Paul Hargrove, Commission Member
District 5
Minutes of Meeting
April 26, 2011
Page 2 of 10
Louisiana Tax Commission
Minutes of meeting, April 26, 2011
Attachment 1
Appeal of Venture I-Classic Constructions, LLC
FAIR MARKET VALUE: $1,900,000
VENTURE I CONCLUDED VALUE BREAKDOWN BY DOCKET NUMBER
Location/Docket # / Land / Imp / Total Value2126 Annette St., Docket#10-22173-029 / $30,000 / $28,654 / $58,654
2128 Annette St.
2130 Annette St.
2132 Annette St.
2531 A.P. Tureaud., Docket#10-22173-030 / $20,830 / $60,904 / $81,734
2533 A.P. Tureaud.
2224 St. Anthony St., Docket#10-22173-031 / $20,800 / $60,934 / $81,734
2226 St. Anthony St.
2317 Gallier St., Docket#10-22173-032 / $16,950 / $54,196 / $71,146
2319 Gallier St.
2513 Gladiolus St., Docket#10-22173-033 / $11,420 / $59,726 / $71,146
2515 Gladiolus St.
1997 Law St., Docket#10-22173-034 / $15,000 / $66,734 / $81,734
1999 Law St.
1417 Lesseps St., Docket#10-22173-035 / $15,000 / $56,146 / $71,146
1419 Lesseps St.
2220 Marigny St., Docket#10-22173-036 / $20,830 / $28,454 / $49,284
2222 Marigny St.
1859 N. Galvez St., Docket#10-22173-037 / $15,000 / $66,734 / $81,734
1861 N. Galvez St.
1863 N. Galvez St., Docket#10-22173-038 / $15,000 / $66,734 / $81,734
1865 N. Galvez St.
1651 N. Galvez St., Docket#10-22173-039 / $20,940 / $60,794 / $81,734
1653 N. Galvez St.
1655 N. Galvez St., Docket#10-22173-040 / $20,940 / $60,794 / $81,734
1657 N. Galvez St.
2238 Louisa St., Docket#10-22173-041 / $30,000 / $26,483 / $56,483
2240 Louisa St.
1717 N. Dorgenois St., Docket#10-2217-042 / $15,000 / $66,734 / $81,734
1719 N. Dorgenois St.
6017 a, Vermilion Blvd., Docket#10-22173-043 / $15,000 / $66,734 / $81,734
6017 b, Vermilion Blvd.
6018 a, Vermilion Blvd., Docket#10-22173-044 / $15,000 / $66,734 / $81,734
6018 b, Vermilion Blvd.
6042 a, Vermilion Blvd., Docket#10-22173-045 / $15,840 / $55,306 / $71,146
6042 b, Vermilion Blvd.
1805 N. Tonti St., Docket# 10-22173-046 / $22,230 / $27,054 / $49,284
1807 N. Tonti St.
1809 N. Tonti St., Docket# 10-22173-047 / $18,380 / $63,354 / $81,734
1811 N. Tonti St.
1844 N. Tonti St., Docket# 10-22173-048 / $15,000 / $56,146 / $71,146
1846 N. Tonti St.
1848 N. Tonti St., Docket#10-22173-049 / $15,000 / $41,483 / $56,483
1850 N. Tonti St.
1852 N. Tonti St., Docket# 10-22173-050 / $15,000 / $34,284 / $49,284
1854 N. Tonti St.
1856 N. Tonti St., Docket#10-22173-051 / $15,000 / $16,232 / $31,232
1858 N. Tonti St.
1860 N. Tonti St., Docket# 10-22173-052 / $15,000 / $34,284 / $49,284
1862 N. Tonti St.
1894 N. Rocheblave St., Docket#10-22173-053 / $30,000 / $51,734 / $81,740
1896 N. Rocheblave St.
1890 N. Rocheblave St., No Docket# / $30,000 / $51,734 / $81,734
1892 N. Rocheblave St.
2244 Louisa St., No Docket# / $30,000 / $51,734 / $81,734
2246 Louisa St.
TOTAL / $1,900,000
Louisiana Tax Commission
Minutes of meeting, April 26, 2011
Attachment 2
Appeal of Venture II-Classic Constructions, LLC, Docket Nos. 10-22173-054 thru 10-22173-081
FAIR MARKET VALUE: $2,021,000
VENTURE II CONCLUDED VALUE BREAKDOWN BY DOCKET NUMBER
Location/Docket # / Land / Improvement / Total Value2815 a, N. Dorgenois St., Docket#10-22173-054 / $9,900 / $77,206 / $87,106
2815 b, N. Dorgenois St.
1625 b, Lesseps St., Docket#10-22173-055 / $17,000 / $43,196 / $60,196
1625 a, Lesseps St.
1627 Lesseps St., Docket#10-22173-056 / $17,000 / $35,524 / $52,524
1629 Lesseps St.
1838 a, Spain St., Docket#10-22173-057 / $6,700 / $26,586 / $33,286
1838 b, Spain St.
1817 a, N. Tonti St., Docket#10-22173-058 / $9,000 / $78,106 / $87,106
1817 b, N. Tonti St.
1821 a, N. Tonti St., Docket#10-22173-059 / $9,000 / $51,196 / $60,196
1821 b, N. Tonti St.
1825 a, N. Tonti St., Docket#10-22173-060 / $9,000 / $78,106 / $87,106
1825 b, N. Tonti St.
2418 b, N. Tonti St., Docket#10-22173-061 / $8,300 / $77,961 / $86,261
2418 a, N. Tonti St.
1522 B Mandeville St., Docket#10-22173-062 / $6,100 / $46,424 / $52,524
1522 a, Mandeville St.
2025 a, Mandeville St., Docket#10-22173-063 / $7,200 / $79,906 / $87,106
2025 b, Mandeville St.
2201 a, Bartholomew St., Docket#10-22173-064 / $17,000 / $58,824 / $75,824
2201 b, Bartholomew St.
2220 a, Music St., Docket#10-22173-065 / $5,900 / $69,924 / $75,824
2220 b, Music St.
2223 a, Music St., Docket#10-22173-066 / $6,800 / $80,306 / $87,106
2223 b, Music St.
1726 Poland Ave., Docket#10-22173-067 / $6,320 / $34,357 / $40,677
1724 Poland Ave.
1730 a, Poland Ave., Docket#10-22173-068 / $6,300 / $79,961 / $86,261
1730 b, Poland Ave.
3134 a, N. Prieur St., Docket#10-22173-069 / $10,800 / $49,396 / $60,196
3134 b, N. Prieur St.
4020 a, N. Rocheblave St., Docket#10-22173-070 / $9,100 / $78,006 / $87,106
4020 b, N. Rocheblave St.
2300 a, AP Tureaud Ave., Docket#10-22173-071 / $8,300 / $24,986 / $33,286
2300 b, AP Tureaud Ave.
2310 a, AP Tureaud Ave., Docket#10-22173-072 / $8,300 / $78,806 / $87,106
2310 b, AP Tureaud Ave.
2314 b, AP Tureaud Ave., Docket#10-22173-0731 / $12,000 / $44,191 / $56,191
2314 a, AP Tureaud Ave.
2318 a, AP Tureaud Ave., Docket#10-22173-074 / $12,000 / $74,261 / $86,261
2318 b, AP Tureaud Ave.
2322 a, AP Tureaud Ave., Docket#10-22173-075 / $12,000 / $74,261 / $86,261
2322 b, AP Tureaud Ave.
2201 a, Charbonnet St., Docket#10-22173-076 / $8,200 / $78,906 / $87,106
2201 b, Charbonnet St.
2512 a, Pauger St., Docket#10-22173-077 / $17,000 / $58,824 / $75,824
2512 b, Pauger St.
2111 St. Anthony St., Docket#10-22173-078 / $9,800 / $42,724 / $52,524
2113 St. Anthony St.
3300 a, N. Galvez St., Docket#10-22173-079 / $4,200 / $82,906 / $87,106
3300 b, N. Galvez St.
3304 N. Galvez St., Docket#10-22173-080, / $4,200 / $82,906 / $87,106
3306 N. Galvez St.
2529 a, St. Roch Ave., Docket#10-22173-081 / $12,400 / $63,424 / $75,824
2529 b, St. Roch Ave.
TOTAL / $2,021,000
Minutes of Meeting
April 26, 2011
Page 2 of 10