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Unexpected taxes add $27K to Smith Park price
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Commission will also vote on right-of-way acquisitions
Brentwood Home Page news reports

Continuing the city’s forward movement in turning the new Marcella Vivrette Smith Park into a reality, the Brentwood City Commission tonight is expected to authorize the city to contract with Centric Architecture for design services for the c. 1835 Ravenswood home which is located within the park.

The renovation was approved as part of the master plan the commission approved on Sept. 26. Centric’s Jim Thompson, a Middle Tennessee architect who specializes in historic structures worked with Gresham Smith & Partners on the master plan.

The design fee for the proposed scope of renovation work, including construction oversight, is $58,500 plus standard expenses – or approximately 7.4% of the preliminary renovation cost estimate as prepared by Vic Hood with Leatherwood. The fee amount is based upon the State of Tennessee designer fee formula, but has been reduced 20 percent due to the level of schematic work already completed by Centric as part of the master plan process. The funds are already in the FY 2012 Capital Projects Fund.

In another matter relating to the park, the commission will hear about a legal issue the city has become aware of concerning almost $154,000 in unanticipated “rollback taxes” due on the 320-acre park property it  purchased in December 2010 from the Smith family.

In 2008 Tennessee law concerning purchases of “greenbelt” property was changed as it relates to “rollback” taxes due on the land after the sale.

According to the law, the Smith family owes $126,546 in taxes to Williamson County and $27,436 to Brentwood.

“Since it was never envisioned nor was it the City's intent that the Smith family would be liable to the City for rollback taxes on property deeded by the Smiths to the City for park purposes, a proposed contract amendment has been drafted to address this matter,” staff notes in Monday’s night agenda state. “Under the proposed amendment, the purchase price would be adjusted upward from $10,000,000 to $10,027,436.  Since there is no means for the City to waive the tax payment under current law, the former owners of the property would pay the $27,436 in rollback taxes due to the City, but the City would increase its remaining payment due on the property by the same amount.” 

If passed tonight on first reading, and again on Nov. 28, the city’s final $5 million payment to the Smiths, due on Dec. 30, 2011, would increase to $5,027,436. The net financial impact to both parties is no change.  

The commission will also consider authorizing the acquisition of right-of-way and easements for improvements to Concord Road between Jones Parkway and Arrowhead Drive. The city’s FY2011 Capital Improvements Program budget includes funding for improvements for this section of the state highway.

Final design work is complete for the project and the Tennessee Department of Transportation has authorized the city to proceed with right of way acquisition on 20 parcels. Based on the final design plans, acquisitions will include approximately 1.3 acres of right-of-way to be acquired by the City, plus an additional 2.75 acres of easements (drainage, slope, construction and utility.)

With City Commission approval, staff will proceed with property appraisals and acquisition negotiations, with the hope of having all necessary right-of-way and easements secured by spring 2012 so the project can be bid and construction started by summer 2012.  Construction work is expected to last approximately 12 months.

Also on tonight’s agenda:

  • The commission will vote to adopt a new debt management policy for debt obligations undertaken by the city
  • The second and final vote on amendments to city code in regard to regulations governing animals.
  • A vote to authorize an agreement with A-Certified Backflow Solutions for the annual inspection and testing of cross connection control devices.
  • The commission will vote to accept numerous bids to purchase vehicles, mowers and equipment for Parks & Recreation and Police departments.

The meeting begins at 7 p.m. in the second-floor board room of the Brentwood Municipal Building, 5211 Maryland Way.

To view the complete agenda and supporting materials, click here.

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