Public Meeting

Rapides Parish Police Jury

Name: Rapides Parish Police Jury — September 16, 2019
Start: 2019-09-16T00:00:00Z
Location: Police Jury Room, Parish Courthouse, 701 Murray Street, Alexandria, LA 71301

September 16, 2019 · 10:00 a.m. announced

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

Meeting documents

September 16, 2019 - Board of Review other

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pg. 1

RAPIDES PARISH POLICE

JURY

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

BOARD OF REVIEW

SPECIAL SESSION

SEPTEMBER 16, 2019 10:00 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.
Motion to receive the protests for those requests received and timely filed:

** PERDIDO ENERGY LOUISIANA, LLC, 201 Rue Beauregard, Suite 202, Lafayette, Louisiana represented by Kean Miller, LLP - 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 $90,740 Total $90,740

Taxpayer’s Opinion $0 $0 $12,393 Total $12,393 (Received September 6, 2019)

pg. 2

** PERDIDO ENERGY LOUISIANA, LLC, 201 Rue Beauregard, Suite 202, Lafayette, Louisiana represented by Kean Miller, LLP - 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 $627,327 Total $627,327

Taxpayer’s Opinion $0 $0 $124,553 Total $124,553 (Received September 6, 2019)

** PERDIDO ENERGY LOUISIANA, LLC, 201 Rue Beauregard, Suite 202, Lafayette, Louisiana represented by Kean Miller, LLP - 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 $90,433 Total $90,433

Taxpayer’s Opinion $0 $0 $11,853 Total $11,853 (Received September 6, 2019)

** PERDIDO ENERGY LOUISIANA, LLC, 201 Rue Beauregard, Suite 202, Lafayette, Louisiana represented by Kean Miller, LLP - 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 $135,920 Total $135,920

Taxpayer’s Opinion $0 $0 $647 Total $647 (Received September 6, 2019)

** PERDIDO ENERGY LOUISIANA, LLC, 201 Rue Beauregard, Suite 202, Lafayette, Louisiana represented by Kean Miller, LLP - 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 $142,727 Total $142,727

Taxpayer’s Opinion $0 $0 $653 Total $653 (Received September 6, 2019)

Assessment No. 2070001600 Fair Market Value Land Improvement Pers. Prop Assessor determined $0 $0 $963,427 Total $963,427

Taxpayer’s Opinion $0 $0 $125,767 Total $125,767 (Received September 6, 2019)

** PERDIDO ENERGY LOUISIANA, LLC, 201 Rue Beauregard, Suite 202, Lafayette, Louisiana represented by Kean Miller, LLP - Phyllis D. Sims - Oil & Gas Well - Ward 04GA - (Serial No. 220157) Assessment No. 208000800 Fair Market Value Land Improvement Pers. Prop Assessor determined $0 $0 $91,840 Total $91,840

Taxpayer’s Opinion $0 $0 $12,313 Total $12,313 (Received September 6, 2019)

** PERDIDO ENERGY LOUISIANA, LLC, 201 Rue Beauregard, Suite 202, Lafayette, Louisiana represented by Kean Miller, LLP - Phyllis D. Sims - Gathering Lines - Ward 04RC Assessment No. 2100002340 Fair Market Value Land Improvement Pers. Prop Assessor determined $0 $0 $1,715,053 Total $1,715,053

Taxpayer’s Opinion $0 $0 $194,347 Total $194,347 (Received September 6, 2019)

** PERDIDO ENERGY LOUISIANA, LLC, 201 Rue Beauregard, Suite 202, Lafayette, Louisiana represented by Kean Miller, LLP - Phyllis D. Sims - Oil & Gas Surface Equipment - Ward 04RC Assessment No. 2100002350 Fair Market Value Land Improvement Pers. Prop Assessor determined $0 $0 $255,393 Total $255,393

Taxpayer’s Opinion $0 $0 $194,347 Total $194,347 (Received September 6, 2019)

** PERDIDO ENERGY LOUISIANA, LLC, 201 Rue Beauregard, Suite 202, Lafayette, Louisiana represented by Kean Miller, LLP - 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 $92,000 Total $92,000 pg. 4

Taxpayer’s Opinion $0 $0 $8,860 Total $8,860 (Received September 6, 2019)

** PERDIDO ENERGY LOUISIANA, LLC, 201 Rue Beauregard, Suite 202, Lafayette, Louisiana represented by Kean Miller, LLP - Phyllis D. Sims - Gathering Lines - Ward 04RF Assessment No. 2100002500 Fair Market Value Land Improvement Pers. Prop Assessor determined $0 $0 $508,433 Total $508,433

Taxpayer’s Opinion $0 $0 $60 Total $60 (Received September 6, 2019)

** PERDIDO ENERGY LOUISIANA, LLC, 201 Rue Beauregard, Suite 202, Lafayette, Louisiana represented by Kean Miller, LLP - 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 $139,793 Total $139,793

Taxpayer’s Opinion $0 $0 $680 Total $680 (Received September 6, 2019)

** PERDIDO ENERGY LOUISIANA, LLC, 201 Rue Beauregard, Suite 202, Lafayette, Louisiana represented by Kean Miller, LLP - 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 $138,607 Total $138,607

Taxpayer’s Opinion $0 $0 $673 Total $673 (Received September 6, 2019)

** PERDIDO ENERGY LOUISIANA, LLC, 201 Rue Beauregard, Suite 202, Lafayette, Louisiana represented by Kean Miller, LLP - 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 $150,953 Total $150,953

Taxpayer’s Opinion $0 $0 $12,640 Total $12,640 (Received September 6, 2019) pg. 5

** PERDIDO ENERGY LOUISIANA, LLC, 201 Rue Beauregard, Suite 202, Lafayette, Louisiana represented by Kean Miller, LLP - 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 $153,953 Total $153,953

Taxpayer’s Opinion $0 $0 $12,347 Total $12,347 (Received September 6, 2019)

** PERDIDO ENERGY LOUISIANA, LLC, 201 Rue Beauregard, Suite 202, Lafayette, Louisiana represented by Kean Miller, LLP - 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 $228,167 Total $228,167

Taxpayer’s Opinion $0 $0 $12,527 Total $12,527 (Received September 6, 2019)

** PERDIDO ENERGY LOUISIANA, LLC, 201 Rue Beauregard, Suite 202, Lafayette, Louisiana represented by Kean Miller, LLP - 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 $1,065,067 Total $1,065,067

Taxpayer’s Opinion $0 $0 $233,967 Total $233,967 (Received September 6, 2019)

** PERDIDO ENERGY LOUISIANA, LLC, 201 Rue Beauregard, Suite 202, Lafayette, Louisiana represented by Kean Miller, LLP - 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 $220,227 Total $220,227

Taxpayer’s Opinion $0 $0 $200,040 Total $200,040 (Received September 6, 2019)

** PERDIDO ENERGY LOUISIANA, LLC, 201 Rue Beauregard, Suite 202, pg. 6

Lafayette, Louisiana represented by Kean Miller, LLP - 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 $123,393 Total $123,393

Taxpayer’s Opinion $0 $0 $15,873 Total $15,873 (Received September 6, 2019)

** PERDIDO ENERGY LOUISIANA, LLC, 201 Rue Beauregard, Suite 202, Lafayette, Louisiana represented by Kean Miller, LLP - 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 $154,413 Total $154,413

Taxpayer’s Opinion $0 $0 $0 Total $0 (Received September 6, 2019)

** PERDIDO ENERGY LOUISIANA, LLC, 201 Rue Beauregard, Suite 202, Lafayette, Louisiana represented by Kean Miller, LLP - 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 $231,240 Total $231,240

Taxpayer’s Opinion $0 $0 $12,700 Total $12,700 (Received September 6, 2019)

** PERDIDO ENERGY LOUISIANA, LLC, 201 Rue Beauregard, Suite 202, Lafayette, Louisiana represented by Kean Miller, LLP - Phyllis D. Sims - Oil & Gas Well - Ward 06RA - (Serial No. 218807) Assessment No. 2120000300 Fair Market Value Land Improvement Pers. Prop Assessor determined $0 $0 $236,253 Total $236,253

Taxpayer’s Opinion $0 $0 $12,973 Total $12,973 (Received September 6, 2019)

** PERDIDO ENERGY LOUISIANA, LLC, 201 Rue Beauregard, Suite 202, Lafayette, Louisiana represented by Kean Miller, LLP - Phyllis D. Sims - Oil & Gas Well & Equipment; Pipelines - Ward 07RE- (Serial No. 243455) Assessment No. 2140003026 pg. 7

Fair Market Value Land Improvement Pers. Prop Assessor determined $0 $0 $1,145,707 Total $1,145,707

Taxpayer’s Opinion $0 $0 $208,553 Total $208,553 (Received September 6, 2019)

** 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 $3,175,000 $0 Total $3,800,000 (Received September 9, 2019)

** LQ PROPERTIES, LLC, LA QUINTA INN #961, 6116 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 $3,230,000 $0 Total $3,750,000

Taxpayer’s Opinion $520,000 $2,380,000 $0 Total $2,900,000 (Received September 9, 2019)

Alexandria, Louisiana, represented by Matthew Amescua, Harding and Carbone Tax Consultants Assessment No. 2010085500.

Fair Market Value Land Improvement Pers. Prop Assessor determined $0 $0 $1,447,227 Total $1,447,227

Taxpayer’s Opinion $0 $0 $439,414 Total $439,414 (Received September 9, 2019)

** WASTE CONNECTIONS BAYOU, INC., (6160) 8335 Highway 165 South, Alexandria, Louisiana, represented by Matthew Amescua, Harding and Carbone Tax Consultants Assessment No. 2020007700.

pg. 8

Fair Market Value Land Improvement Pers. Prop Assessor determined $0 $0 $292,500 Total $292,500

Taxpayer’s Opinion $0 $0 $196,690 Total $196,690 (Received September 9, 2019)

Motion to close the public hearing.
Motion to enter into an Intergovernmental Agreement with the Town of Ball to widen and overlay Lynn Drive and overlay and stripe Daniels Drive to be paid for out of Ward 10, District A, Road Maintenance Funds and authorize the President to sign same. (Mr. Moreau)

(UNANIMOUS VOTE TO ADD ITEM AFTER CALL AGENDA POSTED)

ADJOURNMENT

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August 29, 2019

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 Theodore Fountaine, Jr., President and Police Jurors: Davron “Bubba” Moreau, Joe Bishop, Craig Smith, Richard Vanderlick and Oliver “Ollie” Overton, Jr.

Members absent were: Sean McGlothlin, Richard Billings and Scott Perry, Jr.

Also present were Rick Ducote, Rapides Parish Tax Assessor, Dennis Woodward, Public Works Director and Ms. Laurel Smith, Secretary.

The invocation was given by Mr. Dennis Woodward.

The Pledge of Allegiance was led by Mr. Joe Bishop.

The Police Jury of the Parish of Rapides, State of Louisiana, was duly convened as the governing authority of said Parish by Hon. Theodore Fountaine, Jr., 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. Ollie Overton, 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, gave a brief overview of the tax roll for the year. There was about a 1% increase this year. He presented the 2019 Assessments for Rapides Parish as certified to the Police Jury on September 6, 2019 as follows.

Total Assessed value of all real and personal property $ 860,236,464 Assessed value of all homestead exempt property 186,569,659 Assessed value of all taxable real and personal property 673,666,805 Public Service assessed value 177,735,600 Total assessed value, including homestead exemption 1,037,972,064 Total Taxpayer assessed value $ 851,402,405

Mr. Ducote also stated that the Jury did add two taxing districts this year, Gravity Drainage District No. 2 and Sub-Road District No. 2 of Road District No. 2B, Ward 11 and they will begin collecting them. Overall, thought it was good.

On motion by Mr. Craig Smith, seconded by Mr. Joe Bishop, to receive the protests for those requests received and timely filed. On vote the motion carried.

Mr. Rick Ducote stated the first protest is Perdido Energy, which is a continuation from last year. Mr. Kean Miller, representing Perdido Energy is present to speak.

Mr. Miller stated he was here to protest for Perdido Energy on the 2019 taxes. As it was last year, they are continuing the protest to the 2019 assessment. Perdido was purchased from Indigo Minerals and they bought about 80 wells in five parishes for about $4,000,000. They are currently getting assessed at about $8,701,670. Mr. Miller stated he understands this is a reduction from last year. As Mr. Ducote indicated, in about a month, this matter will be up before the Louisiana Tax Commission.

Mr. Carey Westbrook, Tax Assessor’s Office, handles the assessments for commercial property, oil and gas, passed out information and gave a brief overview of the assessment equates. The Tax Commission Tables were used.

Taxpayer’s Opinion $0 $0 $12,393 Total $12,393

Taxpayer’s Opinion $0 $0 $124,553 Total $124,553 ** PERDIDO ENERGY LOUISIANA, LLC, 201 Rue Beauregard, Suite 202, Lafayette, Louisiana represented by Kean Miller, LLP - 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 $90,433 Total $90,433

Taxpayer’s Opinion $0 $0 $11,853 Total $11,853

Taxpayer’s Opinion $0 $0 $647 Total $647

** PERDIDO ENERGY LOUISIANA, LLC, 201 Rue Beauregard, Suite 202, Lafayette, Louisiana represented by Kean Miller, LLP - 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 $142,727 Total $142,727

Taxpayer’s Opinion $0 $0 $653 Total $653

** PERDIDO ENERGY LOUISIANA, LLC, 201 Rue Beauregard, Suite 202, Lafayette, Louisiana represented by Kean Miller, LLP - 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 $963,427 Total $963,427

Taxpayer’s Opinion $0 $0 $125,767 Total $125,767

** PERDIDO ENERGY LOUISIANA, LLC, 201 Rue Beauregard, Suite 202, Lafayette, Louisiana represented by Kean Miller, LLP - 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 $91,840 Total $91,840

Taxpayer’s Opinion $0 $0 $12,313 Total $12,313

Taxpayer’s Opinion $0 $0 $194,347 Total $194,347

Taxpayer’s Opinion $0 $0 $8,860 Total $8,860

Taxpayer’s Opinion $0 $0 $60 Total $60

Taxpayer’s Opinion $0 $0 $680 Total $680

** PERDIDO ENERGY LOUISIANA, LLC, 201 Rue Beauregard, Suite 202, Lafayette, Louisiana represented by Kean Miller, LLP - 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 $138,607 Total $138,607

Taxpayer’s Opinion $0 $0 $673 Total $673

Taxpayer’s Opinion $0 $0 $12,640 Total $12,640

** PERDIDO ENERGY LOUISIANA, LLC, 201 Rue Beauregard, Suite 202, Lafayette, Louisiana represented by Kean Miller, LLP - 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 $153,953 Total $153,953

Taxpayer’s Opinion $0 $0 $12,347 Total $12,347

Taxpayer’s Opinion $0 $0 $12,527 Total $12,527

** PERDIDO ENERGY LOUISIANA, LLC, 201 Rue Beauregard, Suite 202, Lafayette, Louisiana represented by Kean Miller, LLP - 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 $1,065,067 Total $1,065,067

Taxpayer’s Opinion $0 $0 $233,967 Total $233,967

** PERDIDO ENERGY LOUISIANA, LLC, 201 Rue Beauregard, Suite 202, Lafayette, Louisiana represented by Kean Miller, LLP - 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 $220,227 Total $220,227

Taxpayer’s Opinion $0 $0 $200,040 Total $200,040

** PERDIDO ENERGY LOUISIANA, LLC, 201 Rue Beauregard, Suite 202, Lafayette, Louisiana represented by Kean Miller, LLP - 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 $123,393 Total $123,393

Taxpayer’s Opinion $0 $0 $15,873 Total $15,873

Taxpayer’s Opinion $0 $0 $0 Total $0

Taxpayer’s Opinion $0 $0 $12,700 Total $12,700

Taxpayer’s Opinion $0 $0 $12,973 Total $12,973

** PERDIDO ENERGY LOUISIANA, LLC, 201 Rue Beauregard, Suite 202, Lafayette, Louisiana represented by Kean Miller, LLP - Phyllis D. Sims - Oil & Gas Well & Equipment; Pipelines - Ward 07RE- (Serial No. 243455) Assessment No. 2140003026 Fair Market Value Land Improvement Pers. Prop Assessor determined $0 $0 $1,145,707 Total $1,145,707

Taxpayer’s Opinion $0 $0 $208,553 Total $208,553

On motion by Mr. Joe Bishop, seconded by Mr. Ollie Overton, to uphold the assessment by the Rapides Parish Tax Assessor on the following property, office located at the address of 201 Rue Beauregard, Suite 202, Lafayette, Louisiana and represented by Kean Miller, LLP:

Perdido Energy Louisiana, LLC, Assessment No. 2070001000
Perdido Energy Louisiana, LLC, Assessment No. 2070001100
Perdido Energy Louisiana, LLC, Assessment No. 2070001200
Perdido Energy Louisiana, LLC, Assessment No. 2070001300
Perdido Energy Louisiana, LLC, Assessment No. 2070001400
Perdido Energy Louisiana, LLC, Assessment No. 2070001600
Perdido Energy Louisiana, LLC, Assessment No. 2080000800
Perdido Energy Louisiana, LLC, Assessment No. 2100002340
Perdido Energy Louisiana, LLC, Assessment No. 2100002350
Perdido Energy Louisiana, LLC, Assessment No. 2100002400
Perdido Energy Louisiana, LLC, Assessment No. 2100002500
Perdido Energy Louisiana, LLC, Assessment No. 2100002700
Perdido Energy Louisiana, LLC, Assessment No. 2100002800
Perdido Energy Louisiana, LLC, Assessment No. 2100003200
Perdido Energy Louisiana, LLC, Assessment No. 2100003300
Perdido Energy Louisiana, LLC, Assessment No. 2100003400
Perdido Energy Louisiana, LLC, Assessment No. 2100003500
Perdido Energy Louisiana, LLC, Assessment No. 2100003600
Perdido Energy Louisiana, LLC, Assessment No. 2100003601
Perdido Energy Louisiana, LLC, Assessment No. 2100010806
Perdido Energy Louisiana, LLC, Assessment No. 2100010807
Perdido Energy Louisiana, LLC, Assessment No. 2120000300
Perdido Energy Louisiana, LLC, Assessment No. 2140003026 On vote the motion carried.

Mr. Ducote stated the next protest was Alexandria Lodging and LQ Properties and asked if there was anyone present to represent them, to which no one was present on their behalf.

** LQ PROPERTIES, LLC, LA QUINTA INN #961, 6116 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 $3,230,000 $0 Total $3,750,000

Taxpayer’s Opinion $520,000 $2,380,000 $0 Total $2,900,000

Mr. Andrew Stokes, Commercial Appraiser for the Assessor’s Office, stated this was two hotels. La Quinta Inn and Suites, since 2016, has asked for reductions and it has been dropped by $500,000 and they are asking for more again. The next hotel is Town Place Suites, which is one of the fairly new ones. Mr. Stokes stated it was built in 2015 and added to the tax rolls in 2016. They are currently requesting a $2,300,000 drop. Mr. Stokes stated their values are fair and uniform with other like properties. The Tax Commission will be appraising these two properties also. Mr. Stokes requested the Police Jury uphold the values that the Assessor’s Office has provided.

On motion by Mr. Joe Bishop, seconded by Mr. Ollie Overton, to uphold the assessment by the Rapides Parish Tax Assessor on the following property:

Alexandria Lodging, LLC – Towne Place Suites, 3810 Alexandria Mall Drive, Alexandria, Louisiana, represented by Matt Baxter, Ryan Company Assessment No. 2405234167000801
LQ Properties, LLC, La Quinta Inn #961, 6116 W. Calhoun Drive, Alexandria, Louisiana, represented by Matt Baxter, Ryan Company Assessment No. 2903201455000301. On vote the motion carried.

Mr. Ducote stated the next protest was Waste Connections Bayou, Inc.

Alexandria, Louisiana, represented by Matthew Amescua, Harding and Carbone Tax Consultants Assessment No. 2010085500. Fair Market Value Land Improvement Pers. Prop Assessor determined $0 $0 $1,447,227 Total $1,447,227

Taxpayer’s Opinion $0 $0 $439,414 Total $439,414

** WASTE CONNECTIONS BAYOU, INC., (6160) 8335 Highway 165 South, Monroe, Louisiana, represented by Matthew Amescua, Harding and Carbone Tax Consultants Assessment No. 2020007700. Fair Market Value Land Improvement Pers. Prop Assessor determined $0 $0 $292,500 Total $292,500

Taxpayer’s Opinion $0 $0 $196,690 Total $196,690

Mr. Matthew Amescua, representing Waste Connections Bayou, Inc., stated that in 2016 Waste Connections and Progressive Waste Solutions merged together and what the Assessor has asked us to do is allocate more cost removable assets like the dumpsters and the residential carts. The older company, Progressive Waste, reported everything to Rapides Parish. What they did was the total cost and split it up by percentages and reported those to the correct Parishes, rather than reporting 100% to Rapides Parish.

Mr. Ducote stated personal property, has always been across the board. We use the actual cost of an asset. When a company reports to the Assessor, we want to know what the asset cost and when they bought it. Waste Management, IESI and some other companies, all these years, has always been good about reporting the cost and the age of the equipment. Last year, Waste Connections bought it, this is the first year we didn’t get what we needed. We got a revamped asset list and could tell there was something wrong, we requested more information and couldn’t get it. We used the previous reported assets of Waste Management and added new assets to they had in 2017. This year was a little lower, so we did the same thing. We tried to get information and we couldn’t. We asked for a location of all the bins and the carts at houses and they can’t provide that or they won’t. Mr. Ducote stated he thought the valuation that they are wanting us to use, for one is an out of date balance. If you look at what he states, he is saying when Waste Connections bought it from Waste Management or whatever company, they didn’t care about the assets, they just wanted the customers list. Well, that throws that out, you can’t use allocations and we’re not allowed to use an allocated value for personal property to make valuations for property tax purposes. He stated he needs original costs and locations of all the units. The big problem, because we don’t have locations, or even the general area, your districts are not getting revenue from them. Think about the bins and the carts of the folks that are in your area, we can’t allocate them because they won’t give locations. We need to know how many are in Pineville, how many in Alexandria, Deville, Tioga, Glenmora, anywhere. We need to allocate that to those Districts. We can’t get simple information from Waste Connections. We have done this for everybody. You can’t provide us with information, the second best information is what we have. It’s what we previously rely on and then we add in additions. We depreciate it, we still treat them like everybody else, but if we can’t get our information, we are not going to low rate it, just because of the information they won’t give us. Mr. Ducote stated that he would recommend that the Jury uphold our values and once it gets to the Tax Commission, they may or may not come in revalue, and generally what they do is revalue a whole company statewide on its personal property.

Mr. Ollie Overton questioned Mr. Ducote if he had considered the two merges they had this year, to which Mr. Ducote stated yes, both locations. Highway 165 is where they process the garbage and trash and England Drive is the physical site where they do maintenance and the offices. They reported a list of assets. It was lengthy, but it’s generalized. You can’t tell where the totes are, can’t tell if they are reporting the scales on Hwy. 165 or some of the maintenance equipment, some of the loaders and other things. He further stated he didn’t feel confident that he has all of the bins. You think about our parish and just about every commercial building, from churches to schools has a bin. We do the best we can, with what we have.

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:

Alexandria, Louisiana, represented by Matthew Amescua, Harding and Carbone Tax Consultants Assessment No. 2010085500.

Waste Connections Bayou, Inc., (6160) 8335 Highway 165 South, Monroe, Louisiana, represented by Matthew Amescua, Harding and Carbone Tax Consultants Assessment No. 2020007700.

On motion by Mr. Craig Smith, seconded by Mr. Bubba Moreau, to close the public hearing. On vote the motion carried.

On motion by Mr. Bubba Moreau, seconded by Mr. Craig Smith, to enter into an Intergovernmental Agreement with the Town of Ball to widen and overlay Lynn Drive and overlay and stripe Daniels Drive to be paid for out of Ward 10, District A, Road Maintenance Funds and authorize the President to sign same.

On motion by Mr. Craig Smith, seconded by Mr. Richard Vanderlick, that there being no property tax assessment protests to be considered or no further business, the hearing be declared closed and meeting adjourned. On vote the motion carried at 10:26 a.m.

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