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HomeMy WebLinkAboutLETTER - SPECIAL ASSESSMENT PAYMENT NOTICE LAW DEPARTMENT ST. LOUIS OFFICE G UNITED STATES _ POSTAL SERVICE Via Certified Mail February 9, 2011 City of Waterloo City Clerks Office 715 Mulberry St. Waterloo, Iowa 50703 SUBJECT: Special Assessment Payment Notice United States Postal Service Mail Processing Facility 300 Sycamore St., Waterloo Iowa, 50701 Dear Sir or Madam: I have been provided a copy of the specials assessment invoice in the amount of $5,678.75, for sidewalk repair for the above referenced property, (please see attached). As your records indicate, the subject facility is owned and operated by the United States Postal Service, an independent establishment of the executive branch of the government of the United States, 39 U.S.C. 201 ("USPS"). With regards to the sidewalk repair/improvement, it is well-settled that the federal government, its agencies and instrumentalities are immune from all forms of state and local taxation. See McCulloch v. Maryland, 17 U.S. 316 (1819). The fee is a special assessment and is therefore invalid pursuant to the Supremacy Clause of the United States Constitution. Mullen Benevolent Corp. v. United States ) (United States immune from liability for taxes in the nature of reassessments for sewers and sidewalks); 290 U.S. 89 (1933); Van Brocklin v. Tennessee, 117 U.S. 151 (1885); United States v. City of Adair, 1975 U.S. Dist. Lexis 12408, aff'd 539 F.2d 1185 (8`h Cir. 1976) (invalidating a special assessment against property owned by Commodity Credit Corp., a federal entity); Federal Reserve Bank v. Metrocentre Improvement District#1, 657 F.2d 183 (8th Cir. 1981); see also, United States v. County of Allegheny, 322 U.S. 174 (1944). Accordingly, please correct your records to reflect the Postal Service's immunity from the special assessment. If you would like to discuss this matter further, please do not hesitate to give me a call. incerely, \CM(\4'N\AAI ozann M. Heininger Attorney enclosure cc: Craig Ballard, Property Manager, USPS Western Facilities Service Office Samuel Bilsing PO BOX 66640 ST. LOUIS,MO 63166-6640 PH: 314-872-5120 FAX: 314-872-5193 NOTICE OF FILING OF THE FINAL PLAT AND SCHEDULE OF ASSESSMENTS AGAINST BENEFITED PROPERTIES FOR na.: CONSTRUCTION OF 11-1E WATERLOO, IOWA, F.Y. 2011 SIDEWALK REPAIR ASSESSMENT PROGRAM — ZONE 10, CONTRACT NO, 781. TO THE PERSONS OWNING LAND LOCATED WITHIN THE DISTRICT DESCRIBED AS THE WATERLOO, IOWA, EY. 2011 SIDEWALK REPAIR ASSESSMENT PROGRAM — ZONE 10. CONTRACT NO. 781, WITIIIN THE CITY OF WATERLOO, IOWA: consisting of the properties which are described as follows: Ali properties, any part of which is included within the areas located along the streets and avenues improved and generally described so as to include all privately owned and assessable property abutting the sidewalks repaired, as more particularly shown on the assessment plat on tile in the City Clerk's Office. (Waterloo, Iowa, F.Y. 2011 Sidewalk Repair Assessnient Program — Zone 10, Contract No. 781). The extent of the work completed on the Waterloo, Iowa, F.Y. 2011 SidewalkRepair Assessment Program —ZONE 10, Contract No. 781, is as follows: 4:0 WATERLOO, IOWA, F.Y. 2011 SIDEWALK REPAIR ASSESSMENT PROGRAM ZONE 10, CONTRACT NO. 781 Construction of municipal sidewalk repair work, together with necessary related work, at various locations throughout the City. The exact locations are set out in detail in the final assessment plat on tile in the office of the City Clerk, and said plat by this reference is made a part hereof. You are hereby notified that the final plat and schedule of assessments against benefited properties within the District described as the Waterloo, Iowa, F.Y. 2011 Sidewalk Repair Assessment Program—Zone 10, Contract No. 781, for the construction of sidewalk improvements, have been adopted and levied by the Council of Waterloo, Iowa, and that said plat and schedule of assessments have been certified to the County Treasurer of Black Hawk County, Iowa. Assessments are payable according to the following schedule: S 0.00 to $100.00 One (1) year S 100.01 to S250.00 Three (3)years $250.01 to $500.00 Five (5)years $500.01 to $700.00 Seven (7)years $700.01 and over Ten(10)years with interest on the unpaid balance, all as provided in Section 384.65, City Code of Iowa. Conditional deficiency assessments, if any, may be levied against the applicable property for the same period of years as the assessments are made payable. .L.L4111/LI 14t.PLILIC1.1UIUL assessments may be paid in full or in part without interest at the office of the City Clerk, at any time within thirty days after the date of the first publication of this notice of the filing of the final plat and schedule of assessments with the County Treasurer. Unless said assessments are paid in full within said thirty day period, all unpaid assessments will draw annual interest computed at nine percent (commencing on the date of acceptance of the work) computed to the December 1" next f011owing the due dates of the respective installments. Each installment will be delinquent on October 1St following its due date on July in each year. Property owners may elect to pay any annual installment semiannually in advance. All properties located'within the boundaries of the Waterloo, Iowa, KY, 2011 Sidewalk Repair Assessment Program — Zone 10, Contract No. 781, above described have been assessed for the cost of the making of said improvements, the amount of each assessment and the unount of any conditional deficiency assessment having been set out in the schedule of assessments and plat accompanying the same, which are now on file in the office of the County Treasurer of Black Hawk County, Iowa. For further information you are referred to said plat and schedule of assessments. This Notice given by direction of the Council of the City of Waterloo, Iowa, as prescribed by Code Section 384.60 of the City Code of Iowa. Suzy Schaies City Clerk Waterloo, Iowa SPECIAL ASSESSMENT l'PROPERTY ADDRESS: SPECIAL ASSESSMENT PAYMENT NOTICE 300 SYCAMORE ST RECEIPT 11 ik!E NO 3S-001237 (OM' DR FY S I tz.K RPAIR FINAL ASS WATERLOO IA S0703 PROPERTY ADDRESS: FEW 70 300 SYCAMORE ST `:ITY OF WATERLOO . TO: ITY CLERKS OFFICE UNITED STATES POSTAL SER WATERLOO IA SO7C .: MAIL TO: 716 MULBERRY UNITED S1ATES POSTAL SF ) ERI 00, IOWA 5070.-2 300 SYCAMORE ST N$AlikkAitm*a.**** .NAL ASSESSMENT 673, 75 WATERLOO IA 50701 300 SYCAMORE ST v•Ffw-A-Aktirafii*I->,-)k,aw*w,T, WATERLOO IA 507( r FE,BRUAP:•, 201 Iç 1rEi.-it CERT rqc 35-0012376 3E-0012376 BALAri .v''!}=E,. 7 IHE •It,.I4Ir At:Di N;F, 'MTH ST o L ssmE 5, 67B 75 r':qAt NI- 5, t�/© 7 384 5, 9, Qo Tr,A A s5E. 65 AM(*)it;7: iNcIALiMEN1 ORIGINAL PLAT WATERLOO EAST PART nLR a FART BLV 7 BEG AT ELY ALONG COR LOT LINE BL 1 BUc. 6 TH TO E SWLY BRING THIS CARD WITH YOU SELY A-, 6 LY OR COR OT ln ALONG NF! IN BLV a TH NWLY MAIL WITH YOUR REMITTANCE T NE LOT 10 NLY