Public Meeting

Rapides Parish Police Jury

Name: Rapides Parish Police Jury — September 17, 2018
Start: 2018-09-17T00:00:00Z
Location: Police Jury Room, Parish Courthouse, 701 Murray Street, Alexandria, LA 71301

September 17, 2018 · 9:00 a.m. announced

Police Jury Room, Parish Courthouse, 701 Murray Street, Alexandria, LA 71301

Meeting documents

September 17, 2018 - Board of Review other

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Police Jury Meeting Room 2nd Floor, Parish Courthouse 701 Murray Street, Suite 201

SPECIAL SESSION

SEPTEMBER 17, 2018 9:00 A.M.

CALL TO ORDER

INVOCATION

PLEDGE OF ALLEGIANCE

ROLL CALL

Motion to sit as a Board of Review for hearing complaints on property assessments, as advertised.
Recognize Mr. Rick Ducote, Rapides Parish Tax Assessor.

Open to receive the protests for those requests received and timely filed:

** BAYMONT INN HOTEL AND CONFERENCE CENTER, 2301 North MacArthur Drive, Alexandria, Louisiana represented by Alliance Tax Advisors Assessment No. 1010762855

Fair Market Value Land Improvement Pers. Prop Assessor determined $1,680,000 $1,185,000 $1,185,000 Total $4,050,000

Taxpayer’s Opinion $800,000 $500,000 $500,000 Total $1,800,000 (Hand delivered by Mr. Aaron Patel August 31, 2018) ** PERDIDO ENERGY LOUISIANA, LLC, 201 Rue Beauregard, Suite 202, Lafayette, Louisiana represented by Kean Miller, LP - Phyllis D. Sims - Oil & Gas Well Ward 03RF - (Serial No. 220227) Assessment No. 2070001000 Fair Market Value Land Improvement Pers. Prop Assessor determined $0 $0 $205,133 Total $205,133

Taxpayer’s Opinion $0 $0 $12,393 Total $12,393 (Received September 10, 2018)

** PERDIDO ENERGY LOUISIANA, LLC, 201 Rue Beauregard, Suite 202, Lafayette, Louisiana represented by Kean Miller, LP - Phyllis D. Sims - Oil & Gas Well & Equipment; Pipelines - Ward 03RF (Serial No. 220280) Assessment No. 2070001100 Fair Market Value Land Improvement Pers. Prop Assessor determined $0 $0 $1,312,268 Total $1,312,268

Taxpayer’s Opinion $0 $0 $124,560 Total $124,560 (Received September 10, 2018)

** PERDIDO ENERGY LOUISIANA, LLC, 201 Rue Beauregard, Suite 202, Lafayette, Louisiana represented by Kean Miller, LP - Phyllis D. Sims - Oil & Gas Well - Ward 03RH - (Serial No. 220169) Assessment No. 2070001200 Fair Market Value Land Improvement Pers. Prop Assessor determined $0 $0 $196,276 Total $196,276

Taxpayer’s Opinion $0 $0 $11,853 Total $11,853 (Received September 10, 2018)

** PERDIDO ENERGY LOUISIANA, LLC, 201 Rue Beauregard, Suite 202, Lafayette, Louisiana represented by Kean Miller, LP - Phyllis D. Sims - Oil & Gas Well; Pipelines - Ward 03RD - (Serial No. 972650) Assessment No. 2070001300 Fair Market Value Land Improvement Pers. Prop Assessor determined $0 $0 $123,888 Total $123,888

Taxpayer’s Opinion $0 $0 $647 Total $647 (Received September 10, 2018)

** PERDIDO ENERGY LOUISIANA, LLC, 201 Rue Beauregard, Suite 202, Lafayette, Louisiana represented by Kean Miller, LP - Phyllis D. Sims - Oil & Gas Well; Pipelines - Ward 03RD - (Serial No. 972652) Assessment No. 2070001400 Fair Market Value Land Improvement Pers. Prop Assessor determined $0 $0 $130,615 Total $130,615

Taxpayer’s Opinion $0 $0 $653 Total $653 (Received September 10, 2018)

** PERDIDO ENERGY LOUISIANA, LLC, 201 Rue Beauregard, Suite 202, Lafayette, Louisiana represented by Kean Miller, LP - Phyllis D. Sims - Oil & Gas Well & Equipment; Pipelines - Ward 03RF - (Serial No. 221569) Assessment No. 2070001600 Fair Market Value Land Improvement Pers. Prop Assessor determined $0 $0 $1,315,325 Total $1,315,325

Taxpayer’s Opinion $0 $0 $125,813 Total $125,813 (Received September 10, 2018)

** PERDIDO ENERGY LOUISIANA, LLC, 201 Rue Beauregard, Suite 202, Lafayette, Louisiana represented by Kean Miller, LP - Phyllis D. Sims - Oil & Gas Well - Ward 04GA - (Serial No. 220157) Assessment No. 2080000800 Fair Market Value Land Improvement Pers. Prop Assessor determined $0 $0 $203,873 Total $203,873

Taxpayer’s Opinion $0 $0 $12,313 Total $12,313 (Received September 10, 2018)

** PERDIDO ENERGY LOUISIANA, LLC, 201 Rue Beauregard, Suite 202, Lafayette, Louisiana represented by Kean Miller, LP - Phyllis D. Sims - Gathering Lines - Ward 04RC Assessment No. 2100002340 Fair Market Value Land Improvement Pers. Prop Assessor determined $0 $0 $1,727,539 Total $1,727,539

Taxpayer’s Opinion $0 $0 $194,347 Total $194,347 (Received September 10, 2018)

** PERDIDO ENERGY LOUISIANA, LLC, 201 Rue Beauregard, Suite 202, Lafayette, Louisiana represented by Kean Miller, LP - Phyllis D. Sims - Oil & Gas Surface Equipment - Ward 04RC Assessment No. 2100002350 Fair Market Value Land Improvement Pers. Prop Assessor determined $0 $0 $265,300 Total $265,300

Taxpayer’s Opinion $0 $0 $200,920 Total $200,920 (Received September 10, 2018)

** PERDIDO ENERGY LOUISIANA, LLC, 201 Rue Beauregard, Suite 202, Lafayette, Louisiana represented by Kean Miller, LP - Phyllis D. Sims - Oil & Gas Well - Ward 04RC - (Serial No. 219294) Assessment No. 2100002400 Fair Market Value Land Improvement Pers. Prop Assessor determined $0 $0 $157,275 Total $157,275

Taxpayer’s Opinion $0 $0 $8,867 Total $8,867 (Received September 10, 2018)

** PERDIDO ENERGY LOUISIANA, LLC, 201 Rue Beauregard, Suite 202, Lafayette, Louisiana represented by Kean Miller, LP - Phyllis D. Sims - Gathering Lines - Ward 04RF Assessment No. 2100002500 Fair Market Value Land Improvement Pers. Prop Assessor determined $0 $0 $510,147 Total $510,147

Taxpayer’s Opinion $0 $0 $33 Total $33 (Received September 10, 2018)

** PERDIDO ENERGY LOUISIANA, LLC, 201 Rue Beauregard, Suite 202, Lafayette, Louisiana represented by Kean Miller, LP - Phyllis D. Sims - Oil & Gas Well; Pipelines - Ward 04RC - (Serial No. 972610) Assessment No. 2100002700 Fair Market Value Land Improvement Pers. Prop Assessor determined $0 $0 $127,212 Total $127,212

Taxpayer’s Opinion $0 $0 $680 Total $680 (Received September 10, 2018)

** PERDIDO ENERGY LOUISIANA, LLC, 201 Rue Beauregard, Suite 202, Lafayette, Louisiana represented by Kean Miller, LP - Phyllis D. Sims - Oil & Gas Well; Pipelines - Ward 04RC - (Serial No. 972626) Assessment No. 2100002800 Fair Market Value Land Improvement Pers. Prop Assessor determined $0 $0 $126,127 Total $126,127

Taxpayer’s Opinion $0 $0 $673 Total $673 (Received September 10, 2018)

** PERDIDO ENERGY LOUISIANA, LLC, 201 Rue Beauregard, Suite 202, Lafayette, Louisiana represented by Kean Miller, LP - Phyllis D. Sims -Oil & Gas Well - Ward 04RC - (Serial No. 220420) Assessment No. 2100003200 Fair Market Value Land Improvement Pers. Prop Assessor determined $0 $0 $209,645 Total $209,645

Taxpayer’s Opinion $0 $0 $12,660 Total $12,660 (Received September 10, 2018)

** PERDIDO ENERGY LOUISIANA, LLC, 201 Rue Beauregard, Suite 202, Lafayette, Louisiana represented by Kean Miller, LP - Phyllis D. Sims - Oil & Gas Well - Ward 04RC - (Serial No. 220597) Assessment No. 2100003300 Fair Market Value Land Improvement Pers. Prop Assessor determined $0 $0 $204,392 Total $204,392

Taxpayer’s Opinion $0 $0 $12,347 Total $12,347 (Received September 10, 2018)

** PERDIDO ENERGY LOUISIANA, LLC, 201 Rue Beauregard, Suite 202, Lafayette, Louisiana represented by Kean Miller, LP - Phyllis D. Sims - Oil & Gas Well - Ward 04RE - (Serial No. 220524) Assessment No. 2100003400 Fair Market Value Land Improvement Pers. Prop Assessor determined $0 $0 $207,422 Total $207,422

Taxpayer’s Opinion $0 $0 $12,533 Total $12,533 (Received September 10, 2018)

** PERDIDO ENERGY LOUISIANA, LLC, 201 Rue Beauregard, Suite 202, Lafayette, Louisiana represented by Kean Miller, LP - Phyllis D. Sims - Oil & Gas Well & Equipment; Pipelines - Ward 04RB - (Serial No. 224848) Assessment No. 2100003500 Fair Market Value Land Improvement Pers. Prop Assessor determined $0 $0 $1,952,460 Total $1,952,460

Taxpayer’s Opinion $0 $0 $233,987 Total $233,987 (Received September 10, 2018)

** PERDIDO ENERGY LOUISIANA, LLC, 201 Rue Beauregard, Suite 202, Lafayette, Louisiana represented by Kean Miller, LP - Phyllis D. Sims - Oil & Gas Well & Equipment; Pipelines - Ward 04RB - (Serial No. 973072) Assessment No. 2100003600 Fair Market Value Land Improvement Pers. Prop Assessor determined $0 $0 $200,242 Total $200,242

Taxpayer’s Opinion $0 $0 $200,040 Total $200,040 (Received September 10, 2018)

** PERDIDO ENERGY LOUISIANA, LLC, 201 Rue Beauregard, Suite 202, Lafayette, Louisiana represented by Kean Miller, LP - Phyllis D. Sims - Oil & Gas Well - Ward 04RC - (Serial No. 227440) Assessment No. 2100003601 Fair Market Value Land Improvement Pers. Prop Assessor determined $0 $0 $311,392 Total $311,392

Taxpayer’s Opinion $0 $0 $15,880 Total $15,880 (Received September 10, 2018)

** PERDIDO ENERGY LOUISIANA, LLC, 201 Rue Beauregard, Suite 202, Lafayette, Louisiana represented by Kean Miller, LP - Phyllis D. Sims - Oil & Gas Well - Ward 04RD - (Serial No. 220443) Assessment No. 2100010806 Fair Market Value Land Improvement Pers. Prop Assessor determined $0 $0 $209,789 Total $209,789

Taxpayer’s Opinion $0 $0 $0 Total $0 (Received September 10, 2018)

** PERDIDO ENERGY LOUISIANA, LLC, 201 Rue Beauregard, Suite 202, Lafayette, Louisiana represented by Kean Miller, LP - Phyllis D. Sims - Oil & Gas Well - Ward 04RE - (Serial No. 219677) Assessment No. 2100010807 Fair Market Value Land Improvement Pers. Prop Assessor determined $0 $0 $210,220 Total $210,220

Taxpayer’s Opinion $0 $0 $12,700 Total $12,700 (Received September 10, 2018)

** PERDIDO ENERGY LOUISIANA, LLC, 201 Rue Beauregard, Suite 202, Lafayette, Louisiana represented by Kean Miller, LP - Phyllis D. Sims - Oil & Gas Well - Ward 07RE - (Serial No. 218807) Assessment No. 2120000300 Fair Market Value Land Improvement Pers. Prop Assessor determined $0 $0 $214,776 Total $214,776

Taxpayer’s Opinion $0 $0 $12,973 Total $12,973 (Received September 10, 2018)

** PERDIDO ENERGY LOUISIANA, LLC, 201 Rue Beauregard, Suite 202, Lafayette, Louisiana represented by Kean Miller, LP - Phyllis D. Sims - Oil & Gas Well & Equipment; Pipelines - Ward 06RA - (Serial No. 243455) Assessment No. 2140003026 Fair Market Value Land Improvement Pers. Prop Assessor determined $0 $0 $1,958,483 Total $1,958,483

Taxpayer’s Opinion $0 $0 $208,567 Total $208,567 (Received September 10, 2018)

** MONROE RETAIL GROUP, LLC – ALEXANDRIA POWER CENTER, Baxter, Ryan Company Assessment No. 2404333101000301 Fair Market Value Land Improvement Pers. Prop Assessor determined $4,500,000 $8,500,000 $0 Total $13,000,000

Taxpayer’s Opinion $4,500,000 $2,400,000 $0 Total $6,900,000 (Received September 10, 2018)

** ALEXANDRIA LODGING, LLC – TOWNE PLACE SUITES, 3810 Alexandria Mall Drive, Alexandria, Louisiana, represented by Matt Baxter, Ryan Company Assessment No. 2405234167000801 Fair Market Value Land Improvement Pers. Prop Assessor determined $625,000 $5,475,000 $0 Total $6,100,000

Taxpayer’s Opinion $625,000 $3,075,000 $0 Total $3,700,000 (Received September 10, 2018)

** LQ PROPERTIES, LLC, LA QUINTA INN #961, W. Calhoun Drive, Alexandria, Louisiana, represented by Matt Baxter, Ryan Company Assessment No. 2903201455000301 Fair Market Value Land Improvement Pers. Prop Assessor determined $520,000 $3,480,000 $0 Total $4,000,000

Taxpayer’s Opinion $520,000 $980,000 $0 Total $1,500,000 (Received September 10, 2018)

(WITHDRAWN 9/12/18 BY EMAIL BY MATT BAXTER)

Alexandria, Louisiana, represented by Matt Baxter, Ryan Company Assessment No. 2408967008003201 Fair Market Value Land Improvement Pers. Prop Assessor determined $272,000 $1,919,000 $0 Total $2,191,000

Taxpayer’s Opinion $272,000 $1,803,613 $0 Total $2,075,613 (Received September 10, 2018)

(WITHDRAWN 9/12/18 BY EMAIL FROM MATT BAXTER)

** PONTUS OH PORTFOLIO, LLC, Oceans Healthcare, 2621 North Bolton Avenue, Alexandria, Louisiana, represented by Matt Baxter, Ryan Company Assessment No.2401806960000301 Improvement Pers. Prop Assessor determined $400,000 $2,700,000 $0 Total $3,100,000

Taxpayer’s Opinion $400,000 $2,350,000 $0 Total $2,750,000 (Received September 10, 2018)

Motion to close the public hearing.

(UNANIMOUS VOTE TO ADD ITEM AFTER CALL AGENDA POSTED)

ADJOURNMENT

September 17, 2018 - Board of Review other

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September 6, 2018

NOTICE OF SPECIAL POLICE JURY MEETING

Public Hearing for Rapides Parish Police Jury, sitting as the Board of Review, to receive any protests under a Request for Review of property tax assessments timely filed.
Any other business that may properly come before the Police Jury.

BY ORDER OF THE PRESIDENT

Laurel Smith, Secretary

There were present: Honorable Davron “Bubba” Moreau, President and Police Jurors: Joe Bishop, Craig Smith, Theodore Fountaine, Jr., Oliver “Ollie” Overton, Jr., and Scott Perry, Jr.

Members absent were: Richard Vanderlick, Sean McGlothlin and Richard Billings

Also present were Mr. Bruce Kelly, Treasurer; Mr. Greg Jones, Legal Counsel; Rick Ducote, Rapides Parish Tax Assessor and Ms. Laurel Smith, Secretary.

The invocation was given by Mr. Scott Perry.

The Pledge of Allegiance was led by Mr. Craig Smith.

The Police Jury of the Parish of Rapides, State of Louisiana, was duly convened as the governing authority of said Parish by Hon. Davron “Bubba” Moreau, President, who welcomed all present and then stated that the Police Jury was ready for the first item of business.

The President asked if there was any public comment on any agenda item, to which there was no response.

On motion by Mr. Joe Bishop, seconded by Mr. Craig Smith, to sit as a Board of Review for hearing complaints on property assessments, as advertised. On vote the motion carried.

Mr. Rick Ducote, Rapides Parish Tax Assessor, presented the 2018 Assessments for Rapides Parish as certified to the Police Jury on September 7, 2018.

Total Assessed value of all real and personal property $ 855,007,132 Assessed value of all homestead exempt property 185,144,210 Assessed value of all taxable real and personal property 669,862,922 Public Service assessed value 174,414,500 Total assessed value, including homestead exemption 1,029,421,632 Total Taxpayer assessed value $ 844,277,422

Mr. Rick Ducote gave a brief overview of the following protests, which had no representation present. The Monroe Retail Group, LLC, The Alexandria Lodging, LLC, the Towne Place Suites and the La Quinta Inn, which are represented by the same company. He asked that the Jury let the Tax Commission revalue these properties.

Ms. Sharon Howell, representing Mr. Aaron Patel, gave a brief update of the appeal of the Baymont Inn Hotel and Conference Center.

Mr. Rick Ducote, Tax Assessor, stated his evidence on the protest and asked the Police Jury to uphold the assessments by the Rapides Parish Tax Assessor and let this go to the Tax Commission.

** BAYMONT INN HOTEL AND CONFERENCE CENTER, 2301 North MacArthur Drive, Alexandria, Louisiana represented by Alliance Tax Advisors Assessment No. 1010762855

Fair Market Value Land Improvement Pers. Prop Assessor determined $1,680,000 $1,185,000 $1,185,000 Total $4,050,000

Taxpayer’s Opinion $800,000 $500,000 $500,000 Total $1,800,000 (Hand delivered by Mr. Aaron Patel August 31, 2018)

On motion by Mr. Ollie Overton, seconded by Mr. Joe Bishop, to uphold the assessment by the Rapides Parish Tax Assessor on the following property: ** BAYMONT INN HOTEL AND CONFERENCE CENTER, 2301 North MacArthur Drive, Alexandria, Louisiana represented by Alliance Tax Advisors, Assessment No. 1010762855. On vote the motion carried.

Mr. Kean Miller, representing Perdido Energy Louisiana, LLC, presented his evidence on the assessments and they believe that the fair market values on the properties should be lowered due to being more than eight times what the fair market value is. Mr. Miller requested the Rapides Parish Police Jury sitting as the Board of Review, order the Assessor to set Perdido’s rendered fair market value of $1,415, 440 for ad valorem property tax purposes.

Mr. Rick Ducote, Tax Assessor, stated that oil and gas is difficult to value and that is why they have tables that are used statewide. He stated that he hadn’t been shown anything that would warrant lowering the assessments. Mr. Ducote requested the Police Jury uphold the assessments by the Rapides Parish Tax Assessor and let the Tax Commission review this. They are the ones that create the tables and he would like the chance to present this in front of them.

** PERDIDO ENERGY LOUISIANA, LLC, 201 Rue Beauregard, Suite 202, Lafayette, Louisiana represented by Kean Miller, LP - Phyllis D. Sims - Oil & Gas Well Ward 03RF - (Serial No. 220227) Assessment No. 2070001000 Fair Market Value Land Improvement Pers. Prop Assessor determined $0 $0 $205,133 Total $205,133